The Order of Judge Baker follows:
In 1938, the first tobacco marketing quota program year, J.L. Mace, the appellant, farmed two tracts of land as consisting of 54.2 acres of cropland, on which appellant lives and hereinafter referred to as the home place, and one tract containing 170.2 acres of cropland, which is known as the Rowell place. These two tracts of land were operated as one farm and under one work sheet, and remained under the control of appellant at least...
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