Rio Grande Oil Co. v. Carter

HEALY, Circuit Judge.

This is a companion case to Rio Grande Oil Company v. Welch, 9 Cir., 101 F.2d 454, this day decided.

Appellant paid to Welch, former Collector, a portion of the stamp taxes assessed, and paid the remainder to his successor, Carter.

The facts in the two cases are identical, and the decision in the Welch case requires an affirmance.

Affirmed.