Hugo Black

“ The tax on floor stocks, though complementing the processing tax, was not a tax upon the 'processing' of an agricultural commodity but upon articles already processed from such a commodity and held for sale or other disposition on the date when the processing tax on the commodity went into effect. ”

“ This argument has disclosed that, regardless of the procedural questions, the judgment in favor of the Government can be supported on the ground that under the controlling tax statutes petitioner's claim has no merit. ”

“ Tax on Tires and Inner Tubes.↑ 48 Stat. 31, 7 U.S.C.A. § 601 et seq.↑ 'Provided, That upon any article upon which a manufacturers' sales tax is levied under the authority of the Revenue Act of 1932 and which manufacturers' sales tax is computed on the basis of weight, such manufacturers' sales tax shall be computed on the basis of the weight of said finished article less the weight of the processed cotton contained therein on which a processing tax has been paid.' 48 Stat. ”