United States Industrial Alcohol Co. v. Blair

THOMPSON, District Judge.

The plaintiffs filed a bill to restrain the defendants ' from the assessment and collection of certain taxes or penalties under section 35 of title 2 of the National Prohibition Act (Comp. St. Ann. Supp. 1923, § 10138(4v), and under section 600 (a) of the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 5986e) and section 600 of the Revenue Act of 1921 (Comp. St. Ann. Supp. 1923, § 5986e), amounting, in all to $144,977.04. It is averred in the bill that on June 10,1925, a notice of proposed assessment was served upon the plaintiffs by the defendants, charging them…