Larabee Flour Mills Co. v. Nee

OTIS, District Judge.

Plaintiff’s bill in each of these cases alleges that the plaintiff is subject to the processing tax provided for in the Agricultural Adjustment Act (48 Stat. 31, as amended, title 7, U. S. C. § 601 et seq.); that demand has been made by the defendant that it pay the tax; that the provision for the tax in the act is invalid because beyond the constitutional authority of the Congress. The bill prays that the defendant be enjoined from collecting the tax from the plaintiff. It prays also a declaratory judgment that the processing tax provision in' the act is unconstitutional.