Thorn v. George A. Hormel & Co.

Holt, Justice.

The appeal is from an order sustaining a demurrer to the complaint.

The complaint alleges that defendant is a Delaware corporation engaged in packing house business (at Austin, Minnesota), including the slaughtering of hogs and the packing and sale of hog and pork products, it being the processor of hogs as defined by the Agricultural Adjustment Act (May 12, 1933, 48 St. 31, c. 25, 7 USCA, § 601, et seq.), and in connection therewith it purchases hogs from farmers and producers of hogs. It is alleged that defendant has retained the tax imposed under the provision of the act upon…