HICKS, District Judge.
This is an action brought by plaintiff, Chattanooga Savings Bank, as administrator of the estate of John D. Key, deceased, to recover the sum of $13,555.89, which it alleges was illegally exacted from it by the defendant as collector of internal revenue. Upon the hearing the plaintiff requested a written finding of facts, to which request I respond as follows:
Finding of Facts.
The Key-James Brick Company, a Tennessee corporation...
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