Document: 332 U.S. 371 68 S.Ct. 5 92 L.Ed. 3 RODGERSv.UNITED STATES. No. 58. Argued and Submitted Oct. 16, 1947. Decided Nov. 10, Mr. Stanley M. Silverberg, of Washington, D.C., for respondent. W. Clay Rodgers, pro se. Justice BLACK delivered the opinion Court. 1 In years 1940, 1941, 1942 petitioner produced on his farms sold more cotton than quota allotted him under authority Part IV Agricultural Adjustment Act 1938 as amended. 52 Stat. 31, 55—60, 55 203, 7 U.S.C. § 1281 et seq., U.S.C.A. seq. The United States filed this suit against to recover money 'penalties' which 3481 makes non-cooperating 'subject' who market from their in excess quota. District Court rendered judgment $7,039.52 penalties plus interest at 6% various dates became due date judgment. Sixth Circuit Appeals affirmed. 158 F.2d 835. Fifth had previously decided that no is allowable such prior v. West Texas Cottonoil Co., 155 463. We therefore granted certiorari limited single question. 331 799, 67 1309. 2 Since are imposed an Congress, they bear only if extent required by federal law. Brooklyn Savings Bank O'Neil, 324 697, 714—716, 65 895, 905 907, 89 1296; Royal Indemnity Co. States, 313 289, 295—297, 61 995, 997, 998, 85 1361. There language or any other act Congress specifically allows forbids these judgment.2 But failure mention statutes create obligations has not been interpreted manifesting unequivocal congressional purpose obligation shall interest. Billings 232 261, 284—288, 34 421, 425—427, 58 596. For absence prohibition obligations, fashioned rules denied particular statutory appraisal imposing them light general principles deemed relevant See, e.g., supra; Board Com'rs Jackson County State Kansas 308 343, 60 285, 84 313. As our cases show, a persuasive consideration determining whether relative equities between beneficiaries those upon whom it imposed. And generally weighed accordance with historic judicial principle one whose financial advantage was assumed imposed, suffered actual damages another's breach obligation, should be fairly compensated loss thereby sustained. North Carolina, 136 211, 216, 10 920, 922, 336; Funkhouser J. B. Preston 290 163, 168, 54 134, 136, 78 243. 4 contention hardly supportable Federal Government suffers loss, common law sense, interest, when convicted crime fails promptly pay fine assessed him. underlying theory penalty punishment deterrent revenue-raising device; unlike tax, does rest basic necessity collect carefully estimated sum order meet its anticipated expenditures. foregoing reasons Court's holding criminal Pierce 255 398, 405, 406, 41 365, 367, 368, consistent suffer recoverable taxpayer taxes equitably entitled supra. Furthermore, denial might well rested unwillingness expand fixed beyond plain statute authorizes. Viewed principles, we think question provided non-cooperators governed rule applied fines. Although neither wholly prohibited nor made farmer quota, still sanctions analogous requiring payment into Treasury marketing above amount raise revenue Government's but deter farmers planting quotas. fact, whole philosophy based public will benefited, damaged, produce within quotas, avoiding penalties. framework itself, both originally passed amended, reports committees drafted it, show prime limit national individual farm production quotas allotted, were solely intended exceeding quotas.3 After careful original amended 1941 express making farmers' higher, because practice proved severe enough sanction reduce desired amount. House committee said report amendment: 6 'As case corn wheat, appears present rate (for cotton) too low result adjustment marketed during year.'4 reference wheat corn, reported: 'With higher penalties, expected growers store excesses rather place commodity time needed.'5 addition high Act, deprived like substantial benefits authorized Soil Conservation 16 590a large part loan value did exceed quota.6 unable say would courts add very already farmers.7 8 Reversed. 9 BURTON, dissenting. sums times payment. They debts incidental lawful conduct business violations Accordingly, debtor them, Government, compensate delays expressly although accrual delayed payments. However, well-established that, without subject unpaid after have become amounts times, customs duties taxes. 11 'Thus, statute, long ago here decided, view true conception necessary compel where, equity justice enforcement allowed.' 286, 426, 596.1 12 This statement Chief White, speaking Court, upholding collection tax payable contained 13 requirement paid 'in justice' called just stated favor also thoroughly with, helpful to, accomplishment price crop control. disallowance equally inconsistent limitation upon, purpose. 14 defaulted payments claimed petitioner's sales referred 'penalties.' context shows instead being law, 'marketing penalties' consisting governmental charges added presale expenses seller, especially help keep prices line economic program Government. Satisfaction condition seller's legal right sell time. opposite illegal sales. lawful, 'ordinary necessary' deductible taxable income, whereas income.2 These may advance, deposited escrow security given When done, seller may, usual manner, dispose excess-quota relate. Cotton regulations, 1942—43, 722.440(c), Fed.Reg. 4369; id, 722.453, 4374. comparable penalties.3 Apparently collectible civil proceedings liability need established reasonable doubt. Usher Cir., 146 369, 371. 15 purposes means inducing owners control interstate foreign commerce policies During declined adopt proposal treat violation law4 adopted policy recognizing conditioned considered. Financial burdens postponed much less burdensome postponable postponement. omission charge decreases force deterring factor runs counter special Act. reasons, Appeals, affirming allowing default, 17 RUTLEDGE joins dissent. Section 348 reads follows: 'Any who, while effect, markets year produced, following respect so marketed: cents per pound first effect; subsequent year, except year.' 59, 1348, 1348. amendment computation basis: 'Notwithstanding provisions 1938, (hereinafter Act)— '(9) rice calendar begins (if beginning 1941—1942 year) equal 50 centum cooperators section 302 resolution.' 205, U.S.C., Supp. V, 1330(9), 1330(9). 28 811, allow district court judgments all where allowed state held. Sen. Rep. 1295, 75th Cong., 2d Sess. (1937); H.R. 1645, 1, 36 1767, 3d 90 (1938); 364, 77th 1st (1941). H. R. Id. 2. §§ 302(c), 349 43, 1302(c), 1349, 1349. See general, Helwig 188 605, 23 427, 47 614; Chouteau, 102 603, 26 246; Sunshine Anthracite Coal Adkins, 310 381, 401, 916, 1263; Helvering Mitchell, 303 391, 630, 82 917; Childs, 266 304, 45 110, 69 299; Rodgers 138 992. decisions grant disallow see collected Note 27 Ann.Cas. 1913B, 853, 855, 856; L.R.A., N.S., 74, 75 (1910); Sutherland, Damages, 330 (1916). 'The conflict systems pronounced fundamental. one, rule, contract; rule; unless forbidden statute. debt authority; other, sue every 'From review results doctrine nonliability prevails absolutely same court, cannot now repudiating settled many aspects, effect disregarding either impliedly rules. * Under can ground departing enforced, *.' supra, pages 287, 288, page 'Although producer designated regulations above, sale prohibit producers producing commodity, merely places marketed. so-called of, noncompliance regulation act, legalizing production, sanctions, are, therefore, compliance It accordingly office gross income 23(a) Internal Revenue Code computing net ordinary incurred carrying trade business.' I.T. 3530, 1942—1 Cum.Bull., 45—46. Payments nature use term deductible. Commissioner Longhorn Portland Cement 148 276; Burroughs Bldg. Material Revenue, 178; Great Northern 40 372. Customs personal States. Meredith Pet. 486, 493, 258. Interest arising out imposition duties. Mexican International C.C., 154 F. 519. knowledge some tariffs levied 'for only,' enacted 'protective tariffs' primary restrict flooding certain goods similar relation helpfulness seeks sales, current cash resources proposes make loans cooperating 33, 8505, (1937), Senate later rejected.

Category: 0