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Citation. 458 Fed. Appx. 166 (3d Cir. 2012) [2012 BL 12969]
Brief Fact Summary. Butler, the Respondent (Respondent), seeks judgment that the Agricultural Adjustment Act of 1933 (the Act) is unconstitutional in its scope.
Synopsis of Rule of Law. Congress may tax and apportion for the general welfare, but Congress may not use taxation as a means to exercise powers retained by the States.
The Act authorized the setting of limits on the production of certain crops and the imposition of taxes on crops produced in excess of these limits. Respondent alleges that this tax acts as a regulation of crop production, which is a local issue. Issue.
May Congress tax crop production in excess of preset limits?