HULBERT, District Judge.
The action is to recover processing taxes paid pursuant to assessment under the Agricultural Adjustment Act 1933 (see 7 U. S.C.A. § 601 et seq.).
Before answer, the defendant moved to dismiss the bill of complaint (1) because the requirements of section 21 (d) (1) (title 7 U.S.C.A. § 623 (d) (1), have not been complied with, and (2) because the requirements of Revised Statutes, § 3226 (title 26 U.S.C.A. §§...
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