United States v. William Douglas Walker and John C. Pace, Trading and Doing Business as Walker and Pace

The judgment of the trial court, sitting without a jury, granting a recovery to appellees for a refund of transportation taxes, illegally collected from them as proprietors of fishing boats for hire, is affirmed. The legality of this tax as applied to operators of fishing boats for hire was tested in Smith v. United States, D.C., 110 F.Supp. 892. In that case the court below found that the tax had been illegally asserted in the case of operators of fishing boats. The decision was not appealed.

The present case is one of several suits brought against the United States for a recovery of the…