Wilkes Barre Lace Mfg. Co. v. Mundy

WATSON, District Judge.

Plaintiff sued the collector of internal revenue for the recovery of the sum of $119,959.69, which the plaintiff claims was wrongfully exacted as processing and floor taxes under the Agricultural Adjustment Act (as amended [7 U.S.C.A. § 601 et seq.]). Defendant filed a motion to dismiss the proceedings on the ground that by the provisions of title 7 of the Revenue Act of 1936 (sections 901-917 [7 U.S.C.A. §§ 623 note, 644-659]), this court is deprived of jurisdiction of this action in so far as it seeks recovery of amounts paid by the plaintiff as processing tax; that,…