It appearing that the excise tax for which recovery was had herein (Act Aug. 5, 1909, c. 6, § 38, 36 Stat. 112) itself drew interest (Billings v. United States, 232 U. S. 261, 284, et seq., 34 Sup. Ct. 421, 58 L. Ed. 596), and that its inclusion in the recovery was thus proper, the judgment of the District Court is affirmed.