Ekhardt & Becker Brewing Co. v. Kavanagh

HICKS, Circuit Judge.

Suit by Ekhardt & Becker Brewing Company, Inc., appellant, to recover $28,770.96, representing taxes upon beer brewed by appellant, and paid to appellee as Internal Revenue Collector. The complaint alleged that appellant was a manufacturer of beer for sale and that it was engaged in the bottling of beer manufactured by it.

Section 3150, 26 U.S.C.A.Int.Rev.Code, levies a tax upon all beer brewed or manufactured and sold or removed for consumption or sale at the rate of $5.00 a barrel. To pay the tax the brewer purchases a supply of revenue stamps from the Collector and upon…