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LINCOLN MILLS OF ALABAMA v. DAVIS

Nos. 4570, 4595, 4607, 4608.

15 F.Supp. 257 (1936)

LINCOLN MILLS OF ALABAMA v. DAVIS, and three other cases.

District Court, N. D. Alabama, S. D.

July 6, 1936.

Attorney(s) appearing for the Case

Coleman, Spain, Stewart & Davies, of Birmingham, Ala., for plaintiffs Lincoln Mills of Alabama.

Sutherland, Tuttle & Brennan, of Atlanta, Ga., for plaintiffs Anniston Mfg. Co.

Sizer, Chambliss & Kefauver, of Chattanooga, Tenn., for plaintiffs Standard-Coosa-Thatcher Co. and Sanquoit Spinning Mills.

Jim C. Smith, U. S. Dist. Atty., of Birmingham, Ala., for defendant.

DAVIS, District Judge.

These are suits by plaintiffs against Harwell G. Davis, as collector of internal revenue and individually, to recover floor and processing taxes collected from them under the Agricultural Adjustment Act (7 U.S.C.A. § 601 et seq.). The defendant filed a motion to dismiss for want of jurisdiction upon the ground, among others, that there was no averment that the plaintiffs had complied with section 21 (d) of the amendment of August 24, 1935...

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