KIRKPATRICK, District Judge.
The plaintiff filed its bill in equity, praying for an injunction to restrain the collector of internal revenue from proceeding to collect from the plaintiff a tax imposed by section 602½ (a) of the Revenue Act of 1934 (26 U.S.C.A. § 999 (a) upon, first, domestic processing of coconut oil. The bill also prayed for a declaration that the tax is unconstitutional.
The statute imposes an excise tax of 3 cents a pound to be...
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