Bauman

This is an action at law wherein plaintiff sues defendant as collector of internal revenue to recover $1,805.98 with interest from April 26, 1921. Plaintiff was required to pay said principal amount as 'taxes due on 820.9 proof gallons of grape brandy, assessed at the rate of $2.20 per gallon under section 600 of an Act approved February 24, 1919 ( 40 Stat. 1057 [Comp. St. Ann. Supp. 1919, §§ 5986e-5986i]). The payment was made involuntarily and under protest and solely to avert the imposed penalties provided in said act and to avoid the distraint of plaintiff's property which was threatened by defendant. A claim for abatement and refund was duly made by plaintiff on the ground that the taxes were illegally collected, and as to the principal amount sued for herein the claim was disallowed and rejected by the Commissioner of Internal Revenue and by defendant collector. The claim to refund was made, and this action was brought under section 5 of an act supplemental to the National Prohibition Act, known as the Willis-Campbell Act ( 42 Stat. 222 [Comp. St. Ann. Supp. 1923, §§ 10138 %d, 10138 %e]), and the part of said act applicable to this case is as follows:

The litigants have…