WILLIAMS, Judge.
The plaintiff in this suit seeks to recover the sum of $21,547.09, with interest thereon, excise taxes assessed and collected under section 900 of the Revenue Acts of 1918 and 1921 (40 Stat. 1122, and 42 Stat. 291), and section 600 of the Revenue Act of 1924 (26 USCA §§ 881 note, 882).
The tax was assessed upon the sale of electric storage batteries manufactured by the plaintiff and was paid on the dates and in the amounts stated...
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