BARNES, District Judge.
This is a suit by Fred Kaempfer, Fred William Kaempfer, and Harry F. Seeberger, as trustees of the Kaempfer Trust, against Mabel G. Reinecke, collector of internal revenue, for the refund of capital stock taxes for the years 1924, 1925, and 1926, in the sum of $346.56.
The taxes were levied under the Revenue Act of 1924, the pertinent provisions of which read:
"Sec. 700. (a) * * * (1) Every domestic corporation shall pay annually...
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