LITTLETON, Judge.
This suit, instituted March 25, 1929, is for the recovery of $20,017.58, manufacturers' excise tax, paid under the provisions of sections 900 of the Revenue Acts of 1918 (40 Stat. 1122) and 1921 (42 Stat. 291) and section 600 of the Revenue Act of 1924 (43 Stat. 322) with interest.
The defendant demurs to the petition upon the ground that it does not present a cause of action within the jurisdiction of this court.
The plaintiff, an...
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