MANDELBAUM, District Judge.
The defendant seeks to dismiss the petition on the ground that this court has no jurisdiction to hear and determine this suit, and that it does not allege sufficient facts to constitute a cause of action.
The action is one at law to recover the sum of $3,626.45 with interest thereon, which sum was paid by the petitioner to various processors of cotton goods and which represented in part, the amount of processing taxes paid or payable...
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