Noblesville Milling Co. v. Johnson

During the year 1935 an act of Congress, coihmonly known as the Agricultural Adjustment Act, was in full force and effect throughout the land and pursuant to its terms the Secretary of Agriculture fixed a tax on the manufacture or processing of wheat flour. This tax was determined by the application of a conversion formula to each bushel of wheat processed and on that basis the processing tax in effect over the period involved in this controversy was $1.38 per barrel of flour.

For many years the National Millers’ Federation, hereinafter called the Federation, has been accustomed to prepare,…