WALKER, Circuit Judge.
By the judgment appealed from, which was rendered on an agreed statement of facts, a jury being waived, the Shreveport Producing & Refining Company, Inc., a Louisiana corporation (herein referred to as the Louisiana Corporation), was held to be liable for the sum of $20,000, exacted of and paid by it in 1928 as a documentary stamp tax assessed under title 8, § 800, Schedule A, subd. 3, of the Revenue Act of 1926, 44 Stat. 99, 101 (26...
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