Anniston Mfg. Co. v. Davis

HUTCHESON, Circuit Judge.

Actions against the collector for-refunds of cotton processing and floor stock taxes, paid by appellants under the 1933 Agricultural Adjustment Act 1 ; these suits were brought before and heard on demurrers after the enactment of the Revenue Act of June 22, 1936. 2 This act adopted and purportedly made adequate provision as to amounts collected under the Agricultural Adjustment Act for the administrative and judicial enforcement of the principle given authoritative sanction in United States v. Jefferson Electric Co., 291 U.S. 386, 54 S.Ct. .443, 78 L.Ed. 859, that…