Word: bankhead
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...Bankhead Cotton Control Act unconstitutional along with...
...these subsidiary questions, the first two in acting on the case of Louisiana rice millers who obtained a temporary injunction against payment of processing taxes (TIME, Dec. 2), the third in deciding the case of a Texan who sued a railroad which refused to transport his cotton because the Bankhead Act's taxes had not been paid on the shipment...
Actually the Court mopped up only Question No. 1. It ordered that processing taxes paid in escrow to the courts be returned. On the right of processing tax payers to sue for recovery the court was silent. The Bankhead Act case was dismissed on technical grounds...
...established principle that the attainment of a prohibited end may not be accomplished under the pretext of the exertion of powers which are granted. . . . Resort to the taxing power to effectuate an end which is not legitimate, not within the scope of the Constitution, is obviously inadmissible." The Bankhead Cotton Act's taxes are also imposed for the regulation of agriculture; the Guffey Coal Act taxes are imposed for the regulation of coal production. Neither form of regulation is to be found among Congress' enumerated powers. Therefore, without mentioning them, Mr. Justice Roberts practically rendered in advance...
...statute is not obscured by the fact that it has not been perfectly successful. It is pointed out that, because there still remained a minority whom the rental and benefit payments were insufficient to induce to surrender their independence of action, the Congress has gone further and, in the Bankhead Cotton Act, used the taxing power in a more directly minatory fashion to compel submission. This progression only serves more fully to expose the coercive purposes of the so-called tax imposed by the present Act. It is clear that the Department of Agriculture has properly described the plan...