American-La France Fire Engine Co. v. Riordan

HAZEL, District Judge.

In this action the plaintiff, American-La France Fire Engine Company, Inc., asks to have refunded to it by the defendant, Collector of Internal Revenue Vincent H. Riordan, an excise tax of $30,578.17 (less tax of $222.49 on two sales), paid at different times in6the years 1918 and 1919 under compulsion and protest. Section 3220, R. S. (Comp. St. § 5944). The taxes were assessed as manufacturers’ sales taxes on automobile tracks to which fire-extinguishing appliances were for the most part permanently attached by plaintiff. The claim for refund was rejected by the…