Woner v. Lewis

ROCHE, District Judge.

I. This is a bill of complaint for declaratory judgment and injunction by certain cotton growers seeking equitable relief from the imposition of a' tax under the Bankhead Cotton Control Act (7 U.S.C.A. § 701, et seq.). The collector of internal revenue and certain ginners are named as-defendants. The prayer is that the act be declared Unconstitutional; that the collect- or bé enjoined* from collecting the tax; and that a mandatory injunction issue directing the collector to issue bale tags to *47cover plaintiffs’ cotton crop. The plaintiffs offer to pay the amount of tax…