Wheeler Lumber Bridge & Supply Co. of Des Moines, Iowa v. United States

GREEN, Judge.

The plaintiff in this ease seeks to recover the sum of $1,838.89 with interest, being the amount of transportation taxes together with penalties and interest thereon collected from it by reason of certain shipments of lumber which it had made during the years 1918, 1919, 1920, and 1921, to parties having bought the same.

There is no dispute as to the facts in the case as reported by the commissioner. It appears that the shipments in question were made at the time when the Revenue Act of 3917 imposed a tax on the amount paid for transportation by rail, and the plaintiff caused to…