AIKEN MILLS v. UNITED STATES

Civil Actions Nos. 670, 671.

53 F.Supp. 524 (1944)

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

District Court, E. D. South Carolina.

January 4, 1944.


Attorney(s) appearing for the Case

J. S. Y. Ivins and Percy W. Phillips, of Ivins, Phillips & Barker, both of Washington, D. C., and P. F. Henderson, of Hendersons & Salley, of Aiken, S. C., for plaintiffs.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Frederic G. Rita, Sp. Assts. to Atty. Gen., and Claud N. Sapp, U. S. Atty., of Columbia, S. C., for defendant.


WYCHE, District Judge.

These are suits for the recovery of custom processing taxes, collected from the plaintiffs under the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq.

The complaints, substantially identical, allege, in order to fix jurisdiction in this Court, that the respective plaintiffs, during the time they were subject to the tax here involved, were engaged "in the processing of cotton for customers for a charge". This allegation was originally...

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