Allen v. Liquid Carbonic Co.

RINER, District Judge.

This action was originally brought in the circuit court of the city of St. Eouis and removed to the Circuit Court of the United States for the Eastern Division of the Eastern District of Missouri. The action sought to recover certain taxes and penalties paid under protest by the defendant in error, hereafter called the “company,” to the plaintiff in error, United States collector of internal revenue for the First district of Missouri, hereafter called the “collector.”

Three causes of action are set out in the petition. By the first cause of action it is sought to recover…