Penn v. Glenn

DAWSON, District Judge.-

This is a proceeding under the Federal Declaratory Judgment Act of June 14, 1934 (adding section 274d to Judicial Code, section 400, title 28 USCA) to secure a judicial declaration that the Act of June 28, 1934, commonly known as the Kerr-Smith Tobacco Control Act (7 USCA §§ 751-766), is unconstitutional; to enjoin the defendant Glenn, as collector of internal revenue, from collecting or undertaking to collect from the plaintiffs $7,059.33j claimed by the defendant Glenn to be taxes due by the plaintiffs under the terms of the act on account of the tobacco raised and…