In connection with the performance of a contract with the federal government, the plaintiff corporation was required to pay a state sales tax on lumber, cement, steel and other materials used in the construction work. An action was brought to enjoin the collection of the tax and to have it declared unconstitutional as impeding and hampering the federal government in the performance of its governmental functions, and as depriving the plaintiff of its property without due process of law. Held, the plaintiff is not a proper party to raise the question of the constitutionality of the tax: first, because it is not an instrumentality of the federal government; second, because the tax is levied upon the vendor and not the purchaser. Meyer Construction Co. v. Corbett, (D. C. N. D. Cal. 1934) 7 F. Supp. 616.