concurring: It is my opinion that the tax imposed by section 207 (a) (2) is a tax on income, and consequently any apportionment requirement is obviated by the 16th amendment. If I am wrong in that view, and in the disposition of the case it is necessary to consider the question of constitutionality apart from the 16th amendment, I concur in what is said in the majority opinion.
Harron, Teetjens, Fisher, and Atkins, //., agree with this concurring opinion.