GARRECHT, Circuit Judge.
The appellant sues to recover $1,213, assessed as a documentary stamp tax and collected by the appellee under Schedule A (1) of Title 8 of the Revenue Act of 1926, as amended by section 721 (a) of the Revenue Act of 1932, 26 U.S.C.A. §§ 900 and 901 and note; 44 Stat. 99 and 101, and 47 Stat. 272.
The pertinent provision of the 1926 act is as follows:
"Schedule A. — Stamp Taxes
"1. Bonds of indebtedness...
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