Casey v. Sterling Cider Co.

BINGHAM, Circuit Judge.

This action is brought by the Sterling Cider Company, a Massachusetts corporation, to recover the sum of $4,248.16 assessed by and paid to the defendant as collector of taxes for a tax assessed under section 628 (a) of the Internal Revenue Act of 1918, approved February 24, 1919 (40 Stat. at Earge, 1057, 1116), upon sales made by the plaintiff, between September 1, 1919, and January 1,1920, of sweet cider and the barrels containing the samethe value and sales price of the cider being $41,229.99 and of the barrels $1,-549.61.

The plaintiff duly filed with the collector a…