Electric Storage Battery Co. v. McCaughn

KIRKPATRICK, District Judge.

I am satisfied that the claim for refund in this ease was a sufficient compliance with the requirement of the statute as to the amount of $148,381.05 as well as to the larger amount of $825,151.52. The smaller amount represents taxes passed on to the plaintiff’s customers, that is, added by the plaintiff to the price of the batteries sold by it. But the plaintiff paid the entire amount, both the smaller and the larger sum, to the collector. The basis of the levy was the same for both sums, and the grounds on which the plaintiff claimed refund were the same in both…