TAYLOR v. ROBERTSON


16 F.Supp. 801 (1936)

TAYLOR v. ROBERTSON, Collector of Internal Revenue.

District Court, M. D. North Carolina, Greensboro Division.


Attorney(s) appearing for the Case

Whitman & Montsinger, of Winston-Salem, N. C., and Robert H. McNeill, of Washington, D. C., for plaintiff.

Carlisle W. Higgins, U. S. Atty., and Bryce R. Holt, Asst. U. S. Atty., both of Greensboro, N. C., Robert H. Jackson, Asst. Atty. Gen., and Andrew D. Sharpe and Mills Kitchin, Sp. Assts. to Atty. Gen., for defendant.


HAYES, District Judge.

This is an action at law to recover the sum of $314.32 and interest paid as tobacco taxes by the plaintiff under the Kerr-Smith Tobacco Act (48 Stat. 1275, see 7 U.S.C. A. §§ 751-766), on flue-cured tobacco raised on plaintiff's farm in Randolph county, N. C., and sold through various warehouses during the year 1934. This suit is predicated on the plaintiff's contention that the act was unconstitutional. The act has been repealed by...

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