American Sugar Refining Co. v. Rutan

KIRKPATRICK, District Judge.

These suits, involving the same questions of law, the facts being admitted, have been, by consent of counsel, consolidated.

The actions are in assumpsit, and the plea in each case is the general issue. The actions are brought to recover from the defendants, who are or were collectors of internal revenues, money alleged to have been demanded by and paid to them under the provision of the twenty-seventh section of the war revenue act, which took effect June 13, 1898 (Act June 13, 1898, c. 448, 30 Stat. 456 [U. S. Comp. St. 1901, p. 2297]). The tax was levied upon the…