BINGHAM, Circuit Judge.
This is an appeal from a judgment of the federal District Court for New Hampshire in favor of the plaintiff, entered in an action at law brought to recover a capital stock tax for the year ending June 30, 1933, which the plaintiff had paid to the defendant collector.
The plaintiff bases its right to recover on the ground that it was exempt from the payment of the capital stock tax imposed by section 215(a) of the National Industrial...
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