GARRECHT, Circuit Judge.
This is an appeal from an order of the District Court sustaining defendant's demurrer to plaintiff's complaint, upon the sole ground that the causes of action therein stated were not within the jurisdiction of that court.
The complaint in the first cause of action sets forth that the United States is indebted to plaintiff in the sum of $2,167.50, alleged to have been illegally exacted on the 7th day of August, 1926, as customs duties...
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