Legal Opinion
Mattingly v. G. B. R. Smith Milling Co.
Mississippi Supreme Court
Decided November 28, 1938No. 33323PublishedCited by 4 opinions
1Opinion of the CourtGriffith, J.
At intervals during' the year 1934, appellants purchased from appellee an aggregate of 1205 barrels of flour. A processing tax of $1.38 per barrel, amounting to a total of $1662.90, was imposed under the so-called Agricultural Adjustment Act, 7 II. S. C. A. section 601 et seq., and was paid by appellee to the federal government. After that Act was declared unconstitutional, appellee filed its claim for the recovery of the processing tax so paid, but no part thereof has been refunded to appellee.
Appellants made several remittances on the purchases but failed to pay a balance of $341.50, for…
2Cases cited4 opinions
- Wayne County Produce Co. v. Duffy-Mott Co.New York Court of Appeals · 1927
- Texas Co. v. HaroldSupreme Court of Alabama · 1933
- Zinsmaster Baking Co. v. Commander Milling Co.Supreme Court of Minnesota · 1937
- Cohen v. Swift & Co.Court of Appeals for the Seventh Circuit · 1938
3Cited by4 opinions
- Woodrich v. St. Catherine Gravel Co.Mississippi Supreme Court · 1940
- Moundridge Milling Co. v. Cream of Wheat Corp.Court of Appeals for the Tenth Circuit · 1939
- International Milling Co. v. Illinois Doughnut & Cake Co.Appellate Court of Illinois · 1943
- Monaghan v. Southern Bell Telephone & Telegraph Co.Mississippi Supreme Court · 1962