UNITED STATES, Plff. in Err.,

V.

FREDERICK W. HVOSLEF and William S. Walsh, Survivors of William Bennett. (See S. C. Reporter's ed. 1-18.)

Claims diction

against United States - jurisrefunding stamp taxes. 1. Claims under the act of July 27, 1912 (37 Stat. at L. 240, chap. 256, Comp. Stat. 1913, § 6370), for the refunding of stamp axes alleged to have been wrongfully_collected under the war revenue act of June 13, 1898 (30 Stat. at L. 448, chap. 448, Comp. Stat. 1913, § 6144), were founded upen a "law of Congress" within the meaning of the Judicial Code, § 24, 20, which confers jurisdiction concurrent with the court +f claims upon the district courts of all laims not exceeding $10,000, founded upon the Constitution of the United States or Any law of Congress.

For other cases, see Claims, I. d, 2, in Digest Sup. Ct. 1908.] Internal revenue - stamp taxes - refunding.

2. Death duties erroneously or illegally assessed were not the only taxes to be refunded under the act of July 27, 1912 (37 Stat. at L. 240, chap. 256, Comp. Stat. 1913, § 6370), providing for the presentation and payment of all claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected under the war revenue act of June 13, 1898 (30 Stat. at L. 448, chap. 448, Comp. Stat. 1913, § 6144), § 29, or

NOTE.-As to when taxes illegally assessed may be recovered back-see notes to Phelps v. New York, 2 L.R.A. 626; State ex rel. McCarty v. Nelson, 4 L.R.A. 300; and Erskine v. Van Arsdale, 21 L. ed. U. S. 63.

On proper Federal district for suit-see note to Roberts v. Lewis, 36 L. ed. U. S. 579.

of any sums alleged to have been excessive or in any manner wrongfully collected un der the provisions of that act. [For other cases, see Internal Revenue, VII., in Digest Sup. Ct. 1908.] Courts - proper district for suit claim against United States — waiver. 3. Pleading to the merits without specifically objecting that the suit was brought in the wrong Federal district waives the requirement of the act of March 3, 1887 (24 Stat. at L. 505, chap. 359, Comp. Stat. 1913, § 991 (20)), § 5, that suits upon claims against the United States must be brought in the district where the plaintiff resides.

[For other cases, see Courts, V. c, 7, in Digest Sup. Ct. 1908.]

Internal revenue

recovery back of

taxes paid protest.

4. Payment under protest is not essential to the maintenance of a suit founded upon the act of July 27, 1912 (37 Stat. at L. 240, chap 256, Comp. Stat. 1913, § 6370), which provides for the presentation and pay. ment of all claims for the refunding of any internal tax erroneously or illegally assessed or collected under the war revenue act of June 13, 1898 (30 Stat. at L. 448, chap. 448, Comp. Stat. 1913, § 6144), § 29, or of any sums alleged to have been excessive, or in any manner wrongfully collected under the provisions of that act. [For other cases, see Internal Revenue, 347

352. in Digest Sup. Ct. 1908.] Commerce export duties on charter parties.

stamp tax

5. The stamp tax assessed under the war revenue act of June 13, 1898 (30 Stat. 6144), § 25, upon charter parties which at L. 448, chap. 448, Comp. Stat. 1913. § were exclusively for the carriage of cargo from state ports to foreign ports, violated the provisions of U. S. Const. art. 1, § 9, that no tax or duty shall be laid on articles exported from any state.

[For other cases, see Commerce, 499-502, in Digest Sup. Ct. 1908.]