Woner

I. This is a bill of complaint for declaratory judgment and injunction by certain cotton growers seeking equitable relief from the imposition of a' tax under the Bankhead Cotton Control Act ( 7 U.S.C.A. § 701 , et seq.). The collector of internal revenue and certain ginners are named as-defendants. The prayer is that the act be declared Unconstitutional; that the collect- or bé enjoined* from collecting the tax; and that a mandatory injunction issue directing the collector to issue bale tags to *47 cover plaintiffs’ cotton crop. The plaintiffs offer to pay the amount of tax into court and put up a bond for the amount of interest thereon.

Two motions are now before the court. The plaintiffs are seeking to obtain a preliminary injunction, and the defendants have moved to dismiss the plaintiffs’ bill on the grounds that no facts are stated entitling plaintiffs to relief in equity, and that the court has no jurisdiction.

II. Counsel have agreed that the issue of constitutionality should not be argued at this time because of the urgency and necessity of an early determination of this controversy. The issties in this court have been limited by mutual consent to jurisdiction and to the…