Word: cottons
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Dates: during 1930-1939
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...soft Chunk, chunk sounded from the press benches as pneumatic tubes carried down to the press room below the news that the Supreme Court was about to pass on the AAAct in a test case brought by the Government against a New England textile mill regarding the cotton processing tax (TIME, Dec. 23 et ante). In slow precise tones, seldom consulting the written opinion that lay before him, Mr. Justice Roberts proceeded to outline the law and the nature of the case. For some minutes none of the hearers in the crowded courtroom knew which way the decision would...
...under Congress' power to raise revenue. Pseudo taxes, imposed for purposes of regulation rather than for the purpose of raising money, are constitutional or unconstitutional depending on whether Congress, through its other powers, is entitled to undertake such particular regulation. By inference the penalty taxes of the Bankhead Cotton Control Act, Kerr-Smith Tobacco Act, the Guffey Coal Act, cannot be upheld as constitutional taxes, can only be upheld if the aims of those acts are within the proper powers of Congress...
...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...
...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 as one to keep...
Professor Zimmerman's statement indicated that he believed the government would still be called upon to provide farm relief in some form, but that the ploughing under of cotton and potatoes as an aid to regulating prices is a thing of the past...