Albert M. Travis Co. v. Heiner

The action is one to recover the sum of $50 paid by the plaintiff under protest as a special tax levied and collected by the virtue of subparagraph (1) of section 1001 of the Revenue Act of 1921 (42 Stat. 227, 295 [Comp. St. Ann. Supp. 1923, § _5980o]) for the period of one year beginning July 1, 1922, and ending June 30, 1923.

In the first instance, an affidavit of defense was filed, raising a question of’ law. By consent of the parties, this was withdrawn, a jury *678trial was waived, and the case proceeded to trial before the court without a jury, as though an affidavit of defense had been…