Mississippi Supreme Court November 28, 1938, No. 33323. (Mattingly v. G. B. R. Smith Milling Co.)

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Griffith, J.,

delivered the opinion of the court.

At intervals during' the year 1934, appellants purchased from appellee an aggregate of 1205 barrels of flour. A processing tax of $1.38 per barrel, amounting to a total of $1662.90, was imposed under the so-called Agricultural Adjustment Act, 7 II. S. C. A. section 601 et seq., and was paid by appellee to the federal government.