State of California v. Anglim

DENMAN, Circuit Judge.

This is an appeal from a judgment of the district court denying appellant, the State of California, a refund of employer excise taxes in the amount of $1,865.32 and similar employee taxes in the amount of $1,865.65, paid by it to appellee, Collector of Internal Revenue, under the Carriers’ Taxing Act of 1937, c. 405, 50 Stats. 435, 45 U.S.C.A. §§ 261-273. The taxes were paid by the State Board of Harbor Commissioners which operated a'railway hereafter described. For purposes of this opinion we assume such a tax is one on the state itself and that the state is entitled to…