FARIS, District Judge.
Plaintiff sues defendant United States to recover the sum of $22,975.76 paid to a former collector, now out of office, as an alleged excise tax provided by law to be levied on any manufacturer of springs for automobiles.
The controlling facts are few and simple. Originally the money in dispute, or a sum equal thereto, was paid by the plaintiff to such former collector as and for taxes due from plaintiff to defendant on automobile springs...
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