Cook v. United States

HOLMES, Circuit Judge.

During the years 1934 and 1935, appellant (plaintiff below) was a grower of cotton in Alabama. He produced more cotton than was allotted to him under certain acreage-reduction contracts which he had entered into with the United States, and became subject to a tax on his excess production in the sum of five cents per pound. ■ In lieu of the payment of this tax he purchased, through the United States Department of Agriculture, cotton-exemption certificates, paying therefor approximately four cents per pound.

After the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq.,…