Western Union Telegraph Co. v. Delaware, L. &, W. R. Co.

MACK, Circuit Judge.

The Western Union Telegraph Company brings this action to recover $4,530.70, which it paid to the Department of Internal Revenue of the federal government as a tax upon 50,098 messages transmitted by it for the Delaware, Lackawanna & Western Railroad during the period from March 1 to December 31, 1920, under a contract entered into by the parties on July 1, 1905, for the exchange of services. The pertinent provisions of the contract are set forth in the margin.1

*926The tax was imposed by section 500f of the Revenue Act of 1918, as construed and applied in article 9 of…