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Stahmann v. Vidal, 305 U.S. 61 (1938)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Stahmann v. Vidal, 305 U.S. 61 (1938)
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Stahmann v. Vidal No. 12 Argued October 12, 13, 1938 Decided November 7, 1938 305 U.S. 61
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
1. The purpose of the Bankhead Cotton Act (April 21, 1934; repealed by Act of Feb. 10, 1936) was to restrict the production of cotton and, to that end, to levy a heavy tax in respect of that produced in excess of the farmer’s quota. The burden was to fall upon the producer. The assessment of the tax against the ginner was intended to immobilize the cotton in his possession until the producer should liquidate the tax. P. 65.
2. Where a collector, as required by this Act, assessed a tax on excess cotton against the ginner, and the producer, in order to possess himself of the cotton, paid the tax to the collector, held that he had standing, under R.S. § 3226, as amended by the Act of June 6, 1932, § 1103, to maintain an action against the collector for recovery of the amount plus interest, based upon the claim that the Bankhead Act as unconstitutional. P. 63.
93 F.2d 902 reversed.
Certiorari, 304 U.S. 552, to review the reversal of a judgment for a tax, recovered by the taxpayer in the District Court, in a case tried without a jury.
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Chicago:
U.S. Supreme Court, "Syllabus," Stahmann v. Vidal, 305 U.S. 61 (1938) in 305 U.S. 61 305 U.S. 62. Original Sources, accessed November 3, 2025, http://www.originalsources.com/Document.aspx?DocID=3B83VGWEKR15TRI.
MLA:
U.S. Supreme Court. "Syllabus." Stahmann v. Vidal, 305 U.S. 61 (1938), in 305 U.S. 61, page 305 U.S. 62. Original Sources. 3 Nov. 2025. http://www.originalsources.com/Document.aspx?DocID=3B83VGWEKR15TRI.
Harvard:
U.S. Supreme Court, 'Syllabus' in Stahmann v. Vidal, 305 U.S. 61 (1938). cited in 1938, 305 U.S. 61, pp.305 U.S. 62. Original Sources, retrieved 3 November 2025, from http://www.originalsources.com/Document.aspx?DocID=3B83VGWEKR15TRI.
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