McCOLLOCH, District Judge.
Findings of Fact
I.
That this action was brought and this court has jurisdiction under Section 24(20) of the Judicial Code of the United States, Title 28, Section 41(20) [now § 1346], U.S.C.A., to recover moneys illegally, excessively and erroneously assessed as cabaret taxes and collected from plaintiff by defendant.
II.
That at all times mentioned herein the plaintiff was and now is a citizen...
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