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AIKEN MILLS v. UNITED STATES

Nos. 5242, 5243.

144 F.2d 23 (1944)

AIKEN MILLS, Inc., v. UNITED STATES. SEMINOLE MILLS v. SAME.

Circuit Court of Appeals, Fourth Circuit.

August 2, 1944.

Attorney(s) appearing for the Case

James S. Y. Ivins, of Washington, D. C. (P. F. Henderson, of Aiken, S. C., and P. W. Phillips and Richard B. Barker, both of Washington, D. C., on the brief), for appellants.

Frederic G. Rita, Sp. Asst. to Atty. Gen., (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Claud N. Sapp, U. S. Atty., of Columbia, S. C., on the brief), for appellee.

Before SOPER, DOBIE, and NORTHCOTT, Circuit Judges.

NORTHCOTT, Circuit Judge.

These are two suits filed in January, 1942, in the District Court of the United States for the Eastern District of South Carolina, by the appellant Aiken Mills, Inc., here referred to as a plaintiff and appellant Seminole Mills, here referred to as a plaintiff, against the United States of America for the recovery of custom processing taxes collected from the plaintiffs under the Agricultural Adjustment Act, 7 U.S.C.A. § 601, et seq...

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