American Laundry Machinery Co. v. Dean

HICKENEOOPER, District Judge.

These petitions are filed by the several plaintiffs for recovery of taxes paid under section 1100, Schedule A, paragraph 2, of the Revenue Act of 1921 (42 Stat. 227, 301, 303), and section 1100, Schedule A, paragraph 3, of the Act of February 24, 1919, commonly known as the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 6318i). The language of both sections is identical, and by both it is provided that there shall be “levied, collected and paid, for and in respect of * * * certificates of stock, * * * or for or in respect of the vellum, párchment, or paper upon…