U.S. Circuit Court for the District of Rhode Island June 24, 1908, No. 2,829 (Conant v. Kinney)

BROWN, District Judge.

This is an action against the collector for the recovery of a legacy tax paid under protest.

*582The demurrer of the defendant was overruled by opinion of this court filed March 23, 1908, following the decision of the Circuit Court of Appeals for this circuit in Gill v. Austin, 157 Fed. 234, 84 C. C. A. 677.