UNITED STATES v. MOOR

No. 8444.

93 F.2d 422 (1937)

UNITED STATES v. MOOR.

Circuit Court of Appeals, Fifth Circuit.

December 9, 1937.


Attorney(s) appearing for the Case

Fred E. Youngman and Sewall Key, Sp. Assts. to Atty. Gen., James W. Morris, Asst. Atty. Gen., W. R. Smith, Jr., U. S. Atty., of San Antonio, Tex., and Walter S. Howe, Asst. U. S. Atty., of El Paso, Tex.

Thornton Hardie, of El Paso, Tex., for appellee.

Before FOSTER, SIBLEY, and HOLMES, Circuit Judges.


SIBLEY, Circuit Judge.

Lee Moor, a producer and ginner of cotton in the year 1934, paid under protest $223 demanded as a tax on the ginning of ten bales under the Act of April 21, 1934, 48 Stat. 598, referred to as the Bankhead Cotton Control Act. Denied refund, he sued the United States for its recovery. The court held the act and its tax unconstitutional and gave judgment for the plaintiff. This appeal raises the single question of the validity of the tax.

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