U.S. Supreme Court RICKERT RICE MILLS v. FONTENOT, 297 U.S. 110 (1936)

[Page 297 U.S. 110, 111]

Messrs. John P. Bullington and Homer L. Bruce, both of Houston, Tex., Morris B. Redmann, of New Orleans, La., and C. A. McCoy, of Lake Charles, La., for petitioners.

Mr. Frank J. Wideman, Asst. Atty. Gen., for respondent.

Mr. Justice ROBERTS delivered the opinion of the Court.

This is one of eight companion cases. [Footnote 1] They were consolidated for hearing by the District Court. It will be sufficient briefly to state the facts in No. 577.

[Page 297 U.S. 110, 113]

The cause was advanced for hearing and has been fully argued on the questions of the constitutionality of the exaction and the indequacy of the remedy for recovery of taxes paid.

The changes made by the amendatory act of August 24, 1935, do not cure the infirmities of the original act which were the basis of decision in United States v. Butler, 297 U.S. 1, 56 S.Ct. 312 ( January 6, 1936). The exaction still lacks the quality of a true tax. It remains a means for effectuating the regulation of agricultural production, a matter not within the powers of Congress.

We have no occasion to discuss or decide whether section 21(d) affords an adequate remedy at law. As yet the petitioner has not paid the taxes to the respondent, and, in view of the decision in the Butler Case, hereafter cannot be required so to do. If the respondent should now attempt to collect the tax by distraint, he would be a trespasser. The decree of the District Court will be vacated, an appropriate order entered directing the repayment to the petitioner of the funds impounded pendente lite, and the cause remanded to the District Court for the entry of a decree enjoining collection of the assailed exaction. A similar disposition will be made of the companion cases.

Decree vacated. Footnotes

Footnote 1 The others are: No. 578, Dore v. Fontenot; No. 579, United Rice Milling Pr ducts Co., Inc., v. Fontenot; No. 580, Baton Rouge Rice Mill, Inc., v. Fontenot; No. 581, Simon v. Fontenot; No. 585, Levy Rice Milling Co., Inc., v. Fontenot; No. 586,Farmers Rice Milling Co., Inc., v. Fontenot; and No. 587, Noble-Trotter Rice Milling Co., Inc., v. Fontenot.

Footnote 2 Chapter 25, 48 Stat. 31.

Footnote 3 Public No. 320, 49 Stat. 750, 74th Cong., 1st Sess.