RUDKIN, Circuit Judge.
During the period herein mentioned, the Idaho Grimm Alfalfa Seed Growers' Association was a farm marketing association organized under the laws of that state, and was engaged in the business of cleaning and marketing alfalfa seed produced by its members. When alfalfa seed was sold, a draft was drawn on the buyer for the purchase price, with a bill of lading attached. Up to about a year prior to November 28, 1923, all drafts thus drawn were deposited...
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