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ROBERTSON v. TAYLOR

No. 4148.

90 F.2d 812 (1937)

ROBERTSON v. TAYLOR.

Circuit Court of Appeals, Fourth Circuit.

June 14, 1937.

Attorney(s) appearing for the Case

Fred E. Youngman, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., Carlisle W. Higgins, U. S. Atty. of Greensboro, N. C., and A. M. Wilding-White, Atty., Department of Agriculture, of Washington, D. C., on the brief), for appellant.

E. M. Whitman, of Winston-Salem, N. C., and Robert H. McNeill, of Washington, D. C. (George H. McNeill, of Washington, D. C., J. F. Motsinger, of Winston-Salem, N. C., and Kelly Kash, of Washington, D. C., on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

PARKER, Circuit Judge.

This is an appeal from a judgment for plaintiff in an action instituted against a collector of internal revenue to recover the sum of $314.32, taxes collected pursuant to the Kerr-Smith Tobacco Act, 48 Stat. 1275, amended 49 Stat. 778. The only question in the case is as to the constitutionality of the statute, since the sale of tobacco and the collection of the amount stated pursuant to its provisions are admitted. It has been held unconstitutional...

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