Empire Trust Co. v. Hoey

L. HAND, Circuit Judge.

The defendant, a collector of internal revenue, appeals from a judgment against him for excise taxes, collected by him on July 31, 1935, under color of Tit. 8, § 800, Schedule A 2, of the Revenue Act of 1926, 44 Stat. 9, 99, 101, 26 U.S.C.A. §§ 900, 902 (a). That section imposed a tax “for and in respect of the several * * * documents * * * described in Schedule A”; and Schedule A imposed a tax of ten cents “on each original issue * * * of * * * certificates * * * of interest in property * * * by any investment trust * * * on each $100 of par or face value * * * of the…