Rogan

Appellee, Nat Rogan, Collector of Internal Revenue for the Sixth Collection District of California, collected of appellant, Samson Tire & Rubber Corporation, as excise taxes on rubber tires and inner tubes manufactured and sold by appellant, $39,940.45 plus interest of $16,215.45 — a total of $56,155.90. Its claim for a refund having been denied, appellant brought an action against appellee to recover the $56,-155.90 as having been illegally collected. Appellee answered, trial was had, findings of fact and conclusions of law were stated and judgment was entered in favor of appellee. From that judgment this appeal is prosecuted.

The $56,155.90 was collected under color of § 602 of the Revenue Act of 1932, 26 U.S.C.A.Int.Rev.Acts, page 608, which provided :

“There is hereby imposed upon the following articles sold by the manufacturer, producer, or importer, a tax at the following rates:

“(1) Tires wholly or in part of rubber, 214 cents a pound on total weight * * *.

“(2) Inner tubes (for tires) wholly or in part of rubber, 4 cents a pound on total weight * *

Section 629 of the Act, 26 U.S.C.A.Int. Rev.Acts, page 624, provided: “This title [§§ 601-630] shall take effect on the…