Stahmann v. Vidal

We are to- decide whether the petitioners may maintain an action to- recover from a collector of internal revenue sums paid by them as taxes assessed under the Bankhead Cotton Act.

During the crop year 1934-1935 the petitioners were engaged in growing cotton and produced a quantity in excess of the allotment for which, under the terms of the Act, they were entitled to obtain tax exemption certificates. Petitioners delivered the excess cotton to Santo Tomas Gin Company, which ginned it and filed returns with the respondent, as collector, showing a tax of some $13,000 due on the ginning. The…