SCHOONMAKER, District Judge.
This case comes before the court on certificate to review an order of the referee in bankruptcy, directing the collector of internal revenue of the United States to refund to the trustee in bankruptcy the sum of $4,621.36, with interest thereon, which the referee found was wrongfully collected by the collector from the trustee as an excise tax. The facts, so far as they are necessary for an understanding of the question for review, are...
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