Grant v. White

MERCER, Chief Judge.

Plaintiffs, Scott Grant and Thomas J. Grant, d/b/a Marlatt Battery Division, hereinafter referred to as plaintiffs or Marlatt, as the context requires, filed this complaint for a refund of excise taxes paid on February 10, 1956, in the amount of $9,355.75, with interest on the said amount from the date of payment. A timely claim for refund was disallowed on July 31, 1956.

The original complaint contained a single count. It alleged that on February 9, 1956, defendant collected $9,355.75 from plaintiffs as additional manufacturers’ excise tax on automobile parts and…