Standard Rice Co. v. Scofieild

McMILLAN, District Judge.

In this case, plaintiff, a processor of rice, paid the Collector the processing taxes claimed to be due with tax payment war*855rants provided for by Section 8 of the amended Agricultural Adjustment Act, 7 U.S.C.A. § 608. A small amount of the tax was paid in cash but to what extent it constituted payment upon rice which was afterwards exported is not disclosed by the evidence.

Plaintiff, after these payments to the Collector, exported a part of the rice covered by these processing taxes. It now brings suit against the Collector to recover the amount of tax claimed to have…