Earl Warren

“ For many years that principle has been reinforced by the rule that no suit can be maintained for the purpose of restraining the assessment or collection of any tax. [25] More recently, Congress took care to except from the operation of the Federal Declaratory Judgments Act any controversies 'with respect to Federal taxes.' [26] To ameliorate the hardship produced by these requirements Cognress created a special court where tax questions could be adjudicated in advance of any payment. ”

“ The amendment's narrow-stated purpose refutes any suggestion that Congress intended further to expand or even to restate the jurisdiction of the District Court in refund suits brought against the United States. As we have seen, the District Courts already had such jurisdiction under the Tucker Act, and there is no indication that Congress intended any change in the terms on which that action was made available other than the change that was clearly set forth. ”

“ The similarity of essential language leaves no doubt that the terms of the jurisdictional provision were copied from the claim-for-refund statute, R.S. § 3226, as amended by Section 1318 of the Revenue Act of 1921. [17] The fact that this language had for many years been considered to require full payment before suing the collector, and the fact that the avowed purpose of the 1921 amendment was merely to cure an inadequacy in the suit against the collector, combine as persuasive indications that no change was intended in the full-payment principle declared in Cheatham v. United States, supra. ”

“ He cannot, after the decision is rendered against him, protract the time within which he can contest that decision in the courts by his own delay in paying the money. It is essential to the honor and orderly conduct of the government that its taxes should be promptly paid, and drawbacks speedily adjusted ”