HARTIGAN, District Judge.
This is a civil action brought under the Act of March 3, 1911, 36 Stat. 1092, 28 U.S. C.A. § 41(5), for a refund of taxes, with interest, assessed against and collected from the Turks Head Club, in the total amount of $3,161.09, for the months of May, June, July and August, 1944, these taxes having been imposed on the amounts paid by the members of the Turks Head Club as dues or membership fees.
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