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STAHMANN V. VIDAL, 305 U. S. 61 (1938)

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U.S. Supreme Court

Stahmann v. Vidal, 305 U.S. 61 (1938)

Stahmann v. Vidal

No. 12

Argued October 12, 13, 1938

Decided November 7, 1938

305 U.S. 61

Syllabus

1. The purpose of the Bankhead Cotton Act (April 21, 1934; repealed by Act of Feb. 10, 1936) was to restrict the production of cotton and, to that end, to levy a heavy tax in respect of that produced in excess of the farmer's quota. The burden was to fall upon the producer. The assessment of the tax against the ginner was intended to immobilize the cotton in his possession until the producer should liquidate the tax. P. 305 U. S. 65. chanroblesvirtualawlibrary

Page 305 U. S. 62

2. Where a collector, as required by this Act, assessed a tax on excess cotton against the ginner, and the producer, in order to possess himself of the cotton, paid the tax to the collector, held that he had standing, under R.S. § 3226, as amended by the Act of June 6, 1932, § 1103, to maintain an action against the collector for recovery of the amount plus interest, based upon the claim that the Bankhead Act as unconstitutional. P. 305 U. S. 63.

93 F.2d 902 reversed.

Certiorari, 304 U.S. 552, to review the reversal of a judgment for a tax, recovered by the taxpayer in the District Court, in a case tried without a jury.





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