International Salt Co. v. Phillips

WITMER, District Judge.

The International Salt Company, a New Jersey corporation, plaintiff, has instituted this action against the defendant, David W. Phillups, collector of internal revenue, for the recovery of the capital stock tax of $5,866.30 for the year ending June 30, 3919, of the capital stock tax of $6,330.50 for the year ending June 30, 1920, of the capital stock tax of $7,023.50 for the year ending June 30, 1921, and of the capital stock tax of $7,150 for the year ending June 30, 1922, making a total of $26,370.30, all of which were paid under protest.

The ground of each protest was…