Compress of Union v. Stone

Appellant is engaged in compressing cotton. The Commodity Credit Corporation is a Federal Agency; its entire stock is owned by the Federal Government. It had a large amount of cotton compressed by appellant for which service it paid appellant the sum of $41,025. Claiming authority so to do under Chapter 119 of the Laws of 1934, and amendments thereto, Chapter 222 of the Laws of 1934, and Chapter 158 of the Laws of 1936', the State Tax Commission levied and collected from appellant two per cent on said amount, aggregating $820.-51. Appellant paid the tax under protest and brought suit against…