Court of Appeals for the Fifth Circuit November 12, 1941, No. 9947 (Allen v. Ocean S. S. Co. of Savannah)

HUTCHESON, Circuit Judge.

Plaintiff is a maritime company operating as a common carrier by water, a line of steamships between Savannah, New York and Boston. The suit was for the refund of taxes which had been collected from it under the Carriers Taxing Act of 1937,1 the companion act to the Railroad Retirement Act of 1937,2 on the theory that it was a company owned by, and performing for, a