Falls City Brewing Co. v. United States

HAMILTON, District Judge.

This case is submitted to the court on a demurrer to the plaintiff’s petition. The facts relied on for recovery are briefly as follows:

The plaintiff, the Falls City Brewing Company, is a Kentucky corporation engaged in the business of manufacturing and selling beer. This proceeding is instituted pursuant to the authority given in section 24 (20) of the Judicial Code, 28 US CA § 41 (20).

The amount sought to be recovered is $5,000, with 6 per cent, interest thereon from May 20, 1933.

The Act of Jan. 11, 1934, c. 1, title 1, § 9 (a), 48 Stat. 314 (26 USCA § 506), imposed…