BREWSTER, District Judge.
The above cases have been consolidated. They were referred to an auditor and, after his report, the parties entered into stipulations agreeing upon all issues of fact, leaving only questions of law to be considered by the court.
While there are four actions brought against the collectors of internal revenue, it is conceded that the plaintiffs, if entitled to recover at all, are entitled to recover only in one of the actions, and that...
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