LOWELL, District Judge.
This bill in equity was brought to restrain the collector of internal revenue for the district of Rhode Island from collecting a tax, alleged to be due under an act of Congress relating to oleomargarine, on "Higgins' Nut Product." The defendant filed a motion to dismiss.
In the year 1922 the defendant notified the plaintiff that he was going to collect a tax on the product known as "Nut-Z-All," after all of it which had then been made...
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