PHILLIPS, Circuit Judge.
This is an action brought by the Bank of North Dakota against Gunder Olson, as collector of internal revenue for the district of North Dakota, to recover the sum of $6,085 assessed and collected from the Bank of North Dakota under the capital stock tax provision of the United States Revenue Acts of 1918 and 1921 (40 Stat. 1057, 42 Stat. 227).
From a decree in favor of the collector, the bank has appealed.
In 1918, the Constitution...
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