Hardware Underwriters & National Hardware Service Corp. v. United States

This is a suit brought by the Hardware Underwriters and the National Hardware Service Corporation, a corporation described as attorney in fact and trustee, to recover monthly premium taxes assessed and collected by defendant under the provisions of sections 504 (b) of the revenue act of 1917 and 503 (b) of the revenue act of 1918, respectively, for the period beginning November 1, 1917, and ending December 31, 1921.

During this period about 4,000 hardware merchants, made up of individuals, partnerships, and corporations, called *276subscribers, through a common agent or attorney in fact were…