Argent Lumber Co. v. Query, Tax Com.

The opinion of the Court was delivered by

Mr. A. L. Gaston, Acting Associate Justice.

This is a proceeding in the original jurisdiction of the Court on a petition for a writ of mandamus instituted by the petitioner, who seeks to recover the refund of income taxes for the years 1923 and 1925, and paid in excess of the amount justly due under the law, and amounting to the sum of $3,110.68. It is claimed by the petitioner that its returns of its gross income for said tax years were made and the taxes assessed and paid on its net taxable income under the authority of the Act of 1922, as amended, or…