This section contains the nature of the case and procedural background.

Under the Agricultural Adjustment Act, 1933 the Secretary was permitted, to make agreements with individual farmers for a reduction of acreage or production upon such terms as he may think fair and reasonable. The Secretary could also impose taxes on production in excess of these limits. The United States presented a claim to the respondents as receivers of the Hoosac Mills Corporation for processing and floor taxes on cotton levied under the act. The receivers recommended that the claim be disallowed. Butler (P) claimed that the tax was an integral part of an unconstitutional program to control agricultural production. The District Court found the taxes valid and ordered them paid. Upon appeal, the Circuit Court of Appeals reversed the order.

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