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AMERICAN WOOLEN CO. v. WHITE

No. 4729.

52 F.2d 310 (1931)

AMERICAN WOOLEN CO. v. WHITE, Collector.

District Court, D. of Massachusetts.

August 10, 1931.

Attorney(s) appearing for the Case

Melville F. Weston and Powers & Hall, all of Boston, Mass., for plaintiff.

Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. U. S. Atty., both of Boston, Mass., for defendant.

LOWELL, District Judge.

The declaration in this case sets forth the following facts:

The plaintiff paid the tax assessed against it for the year 1922. After that, on April 12, 1928, the collector made demand upon the plaintiff for the payment of a further sum as an unpaid portion of the taxes for the year 1922. This sum was paid in order to prevent a threatened distraint upon the plaintiff's property. On April 11, 1930, the plaintiff filed with the Commissioner...

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