City of Wichita Falls v. United States

The facts in this case are fully set out in the findings. This suit is one for the recovery of a transportation tax paid by the plaintiff, a municipal corporation, upon the transportation of sewer pipe to be used in completing a sewage system theretofore planned and established. The city of Wichita Falls, Tex., contracted in writing with C. B. Nichols, a private contractor, to do the necessary excavation, lay sewer piping therein, and back fill the trenches in accord with certain specifications previously adopted by the city in establishing and constructing a complete sanitary sewage system…