United States v. Arkwright Mills

DOBIE, Circuit Judge.

Arkwright Mills (hereinafter called Arkwright), manufacturers of cotton cloth, paid federal floor stock taxes levied under the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq., on a stock of cotton goods which it then had on hand. In United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914, the United States Supreme Court held that the taxing provisions of this act were unconstitutional and void. Congress, in the Revenue Act of 1936, 7 U.S.C.A. § 644 et seq., provided for the refund of these taxes already paid on condition that the taxpayer,…