KIRKPATRICK, District Judge.
This application is for a preliminary injunction to restrain the collection of a tax. Now, regardless of the form in which it appears in the act of Congress (15 U.S.C.A. § 801 et seq.) and in the regulations, there is no doubt that, as a matter of substance, there are two taxes involved here. There is a tax of 1½ per cent. which is imposed upon all coal producers regardless of what action they may decide to take with reference...
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