Clicquot Club Co. v. United States

BREWSTER, District Judge.

Plaintiff brings this action at law by petition to recover a certain sum which, the plaintiff says, was illegally exacted by the collectors of internal revenue in this district as beverage taxes claimed to be due under section 628 of title 6 of the Reverme Act of 1918 (Comp. St. Ann. Supp. 1919, § 6163 %d).

The defendant has filed a motion to dismiss in the nature of a demurrer, on the ground that the facts set out in the petition do not entitle the plaintiff to recover.

*656The pertinent facts, briefly stated, are these:

The plaintiff is a corporation, engaged in the…