Felix Frankfurter

“ In reaching this conclusion, the Court noted that under R.S. § 989, 28 U.S.C. § 842, 28 U.S.C.A. § 842, a collector who acts under the directions of the Secretary of the Treasury, or other proper officer of the Government, 'is entitled as of right to a certificate converting the suit against him into one against the government. * * * A suit against a collector who has collected a tax in the fulfillment of a ministerial duty is to-day an anomalous relic of bygone modes of thought. He is not suable as a trespasser, nor is he to pay out of his own purse. ”

“ Kales, 314 U.S. 186, 62 S.Ct. 214, 86 L.Ed. --, in speaking of the right of a taxpayer to maintain separate suits against a collector and the government for tax payments made to two collectors on income derived from a single transaction in a single tax year, the Court said: 'The judgment against the collector is a personal judgment to which the United States is a stranger except as it has obligated itself to pay it. See Sage v. United States, supra ”

“ It merely asks us to eliminate one consequence of that conception. In the field of custom duties Congress has devised a comprehensive and interrelated scheme of administrative and judicial remedies. See Act of June 17, 1930, 46 Stat. ”