Columbian Peanut Co. v. Pope

E. G. Pope brought suit against the Columbian Peanut Company, alleging that the defendant was indebted to him in the sum of $877.77 as the unpaid balance of the purchase-price of certain peanuts which were sold at the “market price,” and that the defendant deducted in settlement $20 per ton, aggregating the said amount, as a processing tax levied and imposed by the agricultural adjustment act of May 12, 1933, which was subsequently declared invalid by the United States Supreme Court, and that the defendant has never paid the United States Government or any officer or department thereof the…