WOOLLEY, Circuit Judge.
Kate W. Rosenberger brought this suit in the District Court to recover amounts exacted as additional taxes for the years 1917 and 1918 under provisions of the Revenue Act of 1916 (39 Stat. 756, 757), as amended by the Revenue Act of 1917 (40 Stat. 300, 329), and the Revenue Act of 1918 (40 Stat. 1057, 1065 [Comp. St. § 6336a et seq.]), respectively. The court, on an affidavit of defense in the nature of a demurrer filed to the plaintiff...
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