HANEY, Circuit Judge.
Appellant suffered a judgment rendered against him for an alleged illegal exaction from appellee for stamp taxes and appeals.
Appellee was organized as an Oregon corporation on April 6, 1931, with an authorized capital of $350,000 consisting of 350,000 shares of stock having a par value of $1 each. On May 1, 1931, each of four persons subscribed for one share of stock. In addition, one C. R. Griffith subscribed for all the remaining stock...
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