Edward Douglass White

“ The petition presented by the United States in this case for the allowance of a writ of certiorari, which was not opposed, proceeded upon the basis that the decision below involved a principle concerning the collection of internal revenue taxes of farreaching importance, and which, if thereafter applied in accordance with what it was urged was the rule established by the lower court, would overthrow practices prevailing as to the collection of internal revenue taxes for a long period of time, founded upon a well-settled administrative construction, and thus produce at least great confusion. ”

“ Coming to consider the record, we conclude that it establishes that the doubt suggested by the government is well founded, and therefore, if we were to consider and decide the case, we would but review the action of the court below in regard to a question as to which, under the judiciary act of 1891 [26 Stat. at L. 826, chap. 517, U.S.C.omp. Stat. 1901, p. 488] , the action of the court was final, and which, neither from its character nor importance, was within the scope of the grant of power to review by certiorari. ”