US SUPREME COURT DECISIONS

A brewer paid to the collector of internal revenue $100 for special tax on his business from May 1, 1873, to April 30, 1874, for which a special tax stamp was given him. At the close of the year, it was found that he had manufactured less than five hundred barrels, and the Commissioner of Internal Revenue allowed his claim for the excess paid by him. Upon proper application to the Treasury, payment of the amount so allowed was refused.

Held:

l. That the allowance made by the commissioner, unless it be impeached in some appropriate form by the United States, is conclusive.

2. That the Court of Claims has jurisdiction of a suit by the brewer against the United States to recover the amount, and that he is entitled to judgment therefor.

This was an action against the United States to recover the amount which the commissioner of internal revenue had certified to the Comptroller of the Treasury that the claimant was entitled to have refunded to him the value of returned special tax stamps, after deducting therefrom five percent, as provided by law.

The facts are stated in the opinion of the Court.

There was a judgment against the United States, who thereupon appealed. chanrobles.com-red

Page 96 U. S. 568