DAVIS, District Judge.
The above stated cause was submitted to the Court upon a stipulation of facts, which the Court finds to be true; and from this stipulation and the documentary evidence introduced, the Court finds the material facts to be, as follows:
The Albany & Northern Railway Company, hereinafter referred to as the taxpayer, was organized on September 12, 1895, under the laws of Georgia, to run for 101 years with an authorized capital stock of...
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