JONES, District Judge.
The demurrer of the government is directed against certain defenses set up in the defendants' answer, among which are that the claim of the government is a penalty, not a tax, and that the defendants have already been penalized in an earlier criminal action for substantially the same alleged diversion of alcohol; that the collection of the claimed tax is barred by the repeal of the prohibition amendment; that the collection is barred by the...
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