KIRKPATRICK, District Judge.
This is an action at law, brought to recover $4,000 paid for United States revenue stamps which the plaintiff was required to purchase and affix to its minute book in consequence of a transaction which the department held to be a transfer to its stockholders of the right to receive shares of stock.
Jury trial was waived and a stipulation of facts filed which constitutes the most important part of the record.
The pertinent...
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