Washington Coal & Coke Co. v. Heiner

McVICAR, District Judge.

This is an action in assumpsit to recover $142,561.48, taxes alleged to have been illegally collected from plaintiff by defendant, together with interest thereon. Jury trial was waived and the facts were nearly all agreed upon. The court finds the following findings of fact and conclusions of law:

1. The plaintiff at all times hereinafter mentioned was and is a domestic corporation organized and existing under the laws of the state of Pennsylvania, maintaining its office and principal place of business in the borough of Dawson in said state.

2. D. B. Heiner, the…