Charles Evans Hughes

“ The question, then, is whether the tax, so far as it was laid upon charter parties which were exclusively for the carriage of cargo from state ports to foreign ports, was a valid one. The constitutional provision that 'no tax or duty shall be laid on articles exported from any state' has been the subject of elaborate and authoritative exposition, and we need but to apply the principles of construction which have been settled by previous decisions. ”

“ The first contention-with respect to jurisdiction-is that, the claim having been rejected, the remedy of the claimants was an action against the collector of internal revenue, and not against the United States. The course of the pertinent legislation since the passage of the war revenue act of 1898 may be briefly reviewed: In 1900, Congress provided for the redemption of, or allowance for, internal revenue stamps, including cases where 'the rates or duties represented thereby' had been 'excessive in amount, paid in error, or in any manner wrongfully collected.' Act of May 12, 1900, chap. ”

“ These manifests were essential to the exportation. New York & C. Mail S. S.C.o. v. United States, 125 Fed. 320. And while the case was determined in this court upon another ground, the correctness of this ruling as to the invalidity of the tax was conceded by the United States. 200 U.S. 488, 491, 50 L. ed. 569, 570, 26 Sup. Ct. Rep. 327.
Under this established doctrine, we are of the opinion that the tax upon these charter parties cannot be sustained. A charter party may be a contract for the lease of the vessel, or for a special service to be rendered by the owner of the vessel. ”

“ The suit was brought under paragraph 20 of § 24 of the Judicial Code [36 Stat. at L. 1093, chap. 231, Comp. Stat. 1913, § 991 (20) ] , which confers jurisdiction, concurrent with the court of claims, upon the district court, 'of all claims not exceeding ten thousand dollars founded upon the Constitution of the United States or any law of Congress' (see act of March 3, 1887, chap. 359, § 1, 24 Stat. at L. 505, Comp. Stat. 1913, § 991 (20) ) ”

“ These taxes were (1) those that had been paid upon bequests for uses of a religious, literary, charitable, or educational character, etc.; (2) the 'sums paid for documentary stamps used on export bills of lading, such stamps representing taxes which were illegally assessed and collected;' and (3) taxes theretofore or thereafter paid upon legacies or distributive shares to the extent that they were collected 'on contingent beneficial interests' which had not become vested prior to July 1, 1902. ”