WILLIAMS, Judge.
This is a suit to recover the sum of $4,089, with interest, which amount was on July 10, 1927, paid by the plaintiff to the collector of internal revenue at Wilmington, Del., as a special excise tax with respect to the carrying on or doing business for the fiscal year beginning July 1, 1925.
The challenged tax was assessed and collected under authority of section 700 of the Revenue Act of 1924 (43 Stat. 325), the relevant part of which reads...
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