Delaware, L. & W. R. Co. v. Bowers

AUGUSTUS N. HAND, District Judge.

This is an action to recover $3,408.10 taxes, plus a penalty of $170.41, which have been assessed against the plaintiff for the transmission of 37,913 messages by the Western Union Telegraph Company for the plaintiff between January 1, 1921, and August 31, 1921, pursuant to the Revenue Act of 1921 (42 Stat. 227). The messages were transmitted by the Western Union Telegraph Company, pursuant to contract between the said telegraph company and the plaintiff. The plaintiff paid the taxes and the penalty under protest.

The taxes were assessed under the Revenue Act…