WILLIAMS, Judge.
This is a suit to recover the sum of $12,336.47, assessed against the plaintiff and paid by it under the provision of section 1000 of the Revenue Act of 1918 (40 Stat. 1057, 1126), as capital stock taxes for the taxable year ending June 30, 1921.
The plaintiff company was incorporated in July, 1899, for the purpose of maintaining and operating certain lines of railway already constructed, extending from Chicago, Ill., Minneapolis and St. Paul...
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