Public Service Electric Co. v. Herold

HUNT, Circuit Judge.

This action is associated with No. 481, Public Service Railway Company and Rapid Transit Street Railway Company v. Herold (D. C.) 219 Fed. 301, and No. 483, Public Service Gas Company and Newark Consolidated Gas Company v. Herold, 227 Fed. 496, heretofore decided, in that it involves a right to recover taxes *492assessed by the Commissioner of Internal Revenue under the act of Congress approved August 5, 1909, as special excise taxes for the years ended December 31, 1909, 1910, 1911 and 1912.'

The United Electric Company on July lf 1907, leased all of its property and…