FOSTER, Circuit Judge.
Defendant in error, plaintiff below, paid under protest transportation taxes aggregating $13,595.98, imposed by the Revenue Act of 1918 (Comp. St. § 6336 1/8A et seq.), on various shipments of cotton from interior Texas points to Galveston. After vainly trying to obtain a refund, these two suits were brought in the District Court, and judgment was rendered in its favor. The cases are identical, except that they involve different shipments...
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