Indiana Creosoting Co. v. McNutt, Governor

This is an action by the appellant against the appellees, comprising the Department of Treasury of the State of Indiana, for money paid as excise tax imposed upon the alleged receipts of gross income derived from business in the State of Indiana, under the provisions of the Indiana Gross Income Tax Act of 1933, being Chapter 50, Acts 1933, §§64-2601 to 64-2629, Burns 1933, §§15981-16010, Baldwin’s 1934.

The action was instituted under section 12 of said act which provides that any taxpayer improperly charged with any tax collected under the Act may recover the amount improperly collected by…