AGO 1956 NO. 329 >
1. Federal mfgr's excise tax on tread rubber, itemized separately in bill to a county for treading services, is not imposed on the county in violation of constitutional immunity from tax of governmental body. 2. Charge made to county for retreading its tires is subject to state sales tax, and amount of Federal mfgr's excise tax on tread rubber is not deductible in computing measure of sales tax.