Evening star., 1935-11-21
CORN BELT OPENS
FIGHT FOR A. A. A.
Supreme Court Asked Per.
mission to File Brief
Supporting Law.
BY the Associated Press.

By the Associated Press.
A group of corn belt" farmers
asked the Supreme Court today for
permission to file a brief supporting
the Government in the case expected
to decide constitutionality of A. A. A.
processing taxes.
Vernon A. Vrooman of Des Moines,
Iowa, who filed it, said the 73-page
brief was for the League of Economic
Equality, IAN organization supported
by farmers and friends in four of the
five corn belt States-Iowa, Minnesota
Nebraska and South Dakota"
A short time earlier, John w. Davis
one-time Democratic candidate for
President and critic of New Deal &C
tivities, asked the court for permission
to join the Hoosic Mills in contesting
Validity Of A. A. A. taxes.
Matters Concern Farmers.
The brief presented by Vrooman
said the Hoosac Mills case, set for
argument December 8, involved mat
ters "of vital concern to the farmers. u
"The supreme object Of the Con-
stitution as a whole is the general
welfare of the people Of the United
States" it contended.
Comparing A. A. A. taxes and farm
benefits with protective tariffs and
benefits for manufacturers, the brief
argued that trainers of the Constitu-
ton who approved tariffs would have
found A. A. A. equally constitu-
tional"
Answering suits Of Louisiana rice
millers, the Government defended the
provision in the A. A. A. amendments
that a professor must prove he has
not passed on the processing tax be-
fore he may sue the Government for
recovery.
The Governments brief contended
an Injunction against processing taxes
was barred by law and asserted the
rice millers' remedy, instead Of seek
ing an injunction, is to pay first and
htigate later" The brief argued:
unjust" Enrichment.
ITO the extent that petitioners may
be collecting from their customers the
amount Of any processing tax due
any processing taxes retained
and not paid by petitioners would ir
fact constitute unjust enrichment.
when the tax Is paid, it is gener'
ally passed on to the first and subse'
quent purchasers"
For that reason, the brief contendet
1t was equitable" that the Govern
ment have the taxes rather than some
private company or person. even if the
collection should later be held uncon-
stitutional.
GAS between the Government and
taxpayer and his purchaser, 1t Il
equitable for the Government to have
the advantage of the tax payment"
Davis was joined by Nathan L. Miller
former Governor of New York, ano
william r. Perkins in request to oe
allowed to participate in the A. A. A
case as a friend Of the court.
The three said they represented the
Upgrade Food Products Corp, Ma
tional Biscuit Co. and p. Lorrilarc Co
All have lower Federal court suits
pending.
The brief contended the A. A. A
Gin all essentials" is "a complete
counterpart of the N. r. A., recently
considered by this court in the Schech'
ter case and found beyond the consti'
tutional powers Of Congress.
'"The two acts are Complementary
expressions of the same theory of thu
nature, scope and function OF tht
Federal Government. Both attempt
rehabilitation through regulation by 9
centralized power--the N. 4. A. OF IN,
dustry through RECOMMENDATION vestec
in the discretion Of the President, and
| the A. A. A. Of Agriculture through Q
regimentation vested In the discretion
Of the Secretary Of Agriculture"