Welch

Special Findings of Fact and Conclusions of Law.

The above-entitled action came on regularly for trial in the above-entitled court, the Hon. F. C. Jacobs, judge presiding, plaintiff appearing and being represented by its attorney, Calder Mackay, and the defendant appearing and being represented by its attorneys, Samuel W. McNabb, United States Attorney for the Southern District of California, and Alva C. Baird, Assistant United States Attorney for said district, and oral and documentary evidence having been introduced on behalf of the plaintiff, and oral and documentary evidence having been introduced on the part of the defendant, and the evidence having been closed and the matter submitted to the court for decision, the court now finds the following facts:

I. That the above-entitled action involved a federal statute, namely, title 8 of the Revenue Act of 1926 (26 USCA § 901 et seq.).

II. That the defendant, Galen H. Welch, was duly appointed United States collector of internal revenue for the Sixth district of California on or about the 6th day of April, 1926, and ever since said date has been, and now is, a duly appointed, qualified, and acting collector of internal revenue…