McMILLAN, District Judge.
The Court deeming the facts stipulated herein by the parties as proven adopts the same as a part of the Court's special findings of fact as follows:
I. Plaintiff is a corporation duly organized and existing under and by virtue of the laws of the State of Delaware. Prior to 1934 it was the Cranfill-Reynolds Company.
The defendant resides in the City of Austin, Travis County, Texas.
II. This is a suit to recover excise...
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