National Distillers Products Corp. v. Board of Equalization

This is an appeal from a judgment in favor of plaintiff in an action for refund of distilled spirits excise taxes paid under protest and levied under section 24 of the Alcoholic Beverage Control Act [Stats. 1935, p. 1123, as amended; 2 Deering’s Gen. Laws, Act 3796].

The agreed statement of facts and the stipulation upon which the case was submitted to the trial court show that plaintiff entered into a contract with the United States Government through the Medical Department Procurement District at St. Louis, Missouri, to furnish the United States Army with 41,000 quart size bottles of bottled…