Hall

Plaintiff seeks refund of admission taxes which he claims were illegally collected by the government. The complaint alleges that on May 5, 1930, plaintiff paid to the Associated Students of the University of California, a nonprofit voluntary association, the sum of $100, in consideration whereof the Associated Students agreed to issue to plaintiff upon application, during the ten-year period from June 1, 1931, to May 31, 1941, tickets for certain athletic contests to the total value of $100 at the rate of $10 worth of tickets per year. There was issued to plaintiff a booklet, setting forth the obligations assumed by the Associated Students and the rights of plaintiff, and containing 200 “scrip coupons.” Each owner of a book, containing twenty 50-cent coupons redeemable each year, had the option to purchase two tickets for football games, paying therefor in cash or scrip. In August, 1932, plaintiff applied for two tickets to a football game to be played in November of that year; the- established price being $5 each, surrendering twenty of his coupons in exchange. As a condition of receiving the two tickets, plaintiff was required to and did pay $1 admission tax as provided by…