Vidal v. Stahmann Farms

SYMES, District Judge.

Plaintiff below (Stahmann Farms), a copartnership, recovered judgment for $13,064.52 against the appellant (defendant below), in the District Court of the United States for the-District of New Mexico, al- ■ leged to have been paid as taxes under the so-called Bankhead Cotton Act, Act of April 21, 1934, c. 157, 48 Stat. 598, 7 U.S.C.A. §§ 701-725 notes: The defendant appeals. Two questions are briefed and argued: (1) Is the plaintiff the proper party to maintain this action; (2) is the so-called Bank-head Cotton Act, supra, constitutional.

A jury trial was waived and the…