Supreme Court of the United States May 15, 1922, 590 (Bailey, Collector of Internal Revenue v. George)

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Mr. Chief Justice Taft

delivered the opinion of the court.

The decree entered herein by the District Court and appealed from, directly, to this court, under § 238 of the Judicial Code, recited that the complainants operated a manufacturing plant for the production of cotton goods in Gaston County, North Carolina; that the defendant was a Federal Collector of Internal Revenue; that on the