| Show PROCESS TAXES ORDERED REP REPAID AID Supreme Court Court- CourtY Voids Y ids Cott n 1 S Suit ft t WASHINGTON Jan 13 UP Or RI-Or- Or Ordering dering in Impounded taxes returned to processors be because because be- be I be-I cause ause they were invalid under underA A AAA A A the tho supreme court left open t today day whether the of such taxes already paid to farmers could b be retrieved by the taxpayers In another unanimous action the high tribunal also dismissed the first test case on the Bankhead cotton control act No decision was handed down in inthe inthe inthe the only other new deal eal case before it involving it-involving the Tennessee valley authority act The tax ruling given in the LouIsiana Louisiana Lou Lou- rice millers' millers case did not cover whether the processors must prove they had not passed the levies evies on the consumer before recovery could be made Litigation already under way in the lower courts must decide that Government attorneys s 's later emphasized emphasized em em- this requirement of the amended A AAA A A act would remain in effect unless the tho supreme court holds it invalid Normally the court does not rule on questions unless it considers they are directly presented in litigation before it Considering that no case had been made against the tho Bankhead law Jaw the tho justices said their review in inthis Inthis inthis this instance had been improvidently improvidently improvidently dently granted on the six six to three vote last fall Another case involving this law filed by Governor Eugene Talmadge of Georgia a Roosevelt administration tion Hon foe will give the court another opportunity to rule on it Chief Justice Holmes explaining the Bankhead dismissal said in the decision that Lee Moor the complaining complaining complaining com com- Texas planter plantar h had d principally principally principally pally given only general testimony regarding his financial necessities The trial court concluded concluded- he had Continued on Page Paie Two T Column One PROCESS TAXES ORDERED REPAID z Continued d from Page Pace One failed f d to make a a case 1 The supreme court rt accepted accept d this ew In the Rico Millers Millers' opinion read j Justice Roberts the held bald J Ii made do by bythe the new now A AAA A A j law aw tv enacted at the last Jast session did didot r 3 bt ot cure cur the infirmities of the Original act ct which it held beld Utu last week p Have No Occasion j- j The e. e exaction still lacked the tho quality of a true tax the court said laid It It remains a a. means for tor effectuating t. t ing bg the tho r regulation of agriculture f C production a matter not net within the powers rs of co congress gress Jn 4 In deciding that Impounded t taxes must be returned the court said Ve We have n no occasion to discuss or ox decide whether section 2 21 D affords an adequate remedy at law Jaw As Ai yet the petitioner has ba not paid the tha taxes to the respondents dents and in view of at tho the decision In the Butler A AAA A A case h hereafter cannot canno be required Jred 10 aoto to do If the respondent should now attempt to collect the th tax by dis db- dis- dis distraint tr he would bo be a trespasser The decree of the district court will he ka vacated and appropriate order entered directing the repay repayment nent to the petitioner of the tho funds Impounded Impound Impound- ed d ed and tho the cause remanded to th tho district court for the entry of ofa J. a decree enjoining selection of the assailed exaction A similar disposition dispo dispo- lUon will bo bo made of the tho companion com corn panion cases f Would auld Prohibit The Tita section 21 i D referred to by bythe bythe the court ourt would prohibit refunds refund of the processing taxes already paid to toY the government nt unless unes the taxpayer tax tax- payer ay r could show that he had bad not pan passed d the ta tax on to others Again tho the majestic courtroom was was' crowded r kd d. d Notables and private citizens on hand personified conflicting con con- tU sentiment over the ques ques- at Issue Re Realization of the profound Im of the occasion sharpened sharpen d nse All dignity the justices justices jus jus- tices gave little HUlo indication of considering con con- lild rIng their session any different from the regular Monday business stilt Still Have Hav Act Senator Bankhead CD D. D Ala author of the cotton law Jaw heard tb that t action In the courtroom and said old It meant we still have the Bankhead act on the statute books The liTho department of ot agriculture has hu tho Jho power to save the cotton ta farmer er by proceeding with opera operation opera opera- tion Uon of ot the Bankhead act It X will save this years year's crop L Louisiana Plaintiffs li rice dee cise ruling was wa on a case brought by eight Louisiana rice milling companies They had cont contended nde the section or the A AAA A A amendments amendment requiring ing proof roof that they had borne the cost themselves ves before obtaining a r re re- And was V J In invalid J I millers rs insisted they could not prove who bore the expense expense ex ex- pense jenss of the processing levy They Tl said laid in their business business' the various lots lota lotsof of of rice were hand handled ed together r and dIt it could not be ascertained what happened to the individual l consIgnment consign consign- ment meaL The he government claimed the millers mill mill- ers should pay pay first and and litigate later It asserted suits for injunctions tl ti ns ns taxes were barred by byS S tid federal raL statutes and by the A A A 4 amendments Dismissed Petitions The The he federal district court and the circuit court of appeals appeal at st New Orleans agreed with the government govern govern- ment and dismissed the millers' millers petitions pe pe- pe- pe The courts said eaid they were without jurisdiction to enjoin the tax collection S In agreeing to review th tho d dispute the supreme court granted a temporary temporary tem tern injunction to continue until its its' final ruling Justl Justices es Brandeis Stone and Cardoza dissented from the review Of O Of the processing S t texts taxes collected approximately was Impounded in federal c courts Rice collections to October r It was expected 1 they would have bave been by byS S next June Juzi 30 5 |
