Harlan F. Stone

“ The Circuit Court of Appeals for the Sixth Circuit affirmed on a different ground, holding that the District Court was without jurisdiction, under the provisions of section 24 (20) of the Judicial Code, 28 U.S.C. § 41 (20) , 28 U.S.C.A. § 41 (20) , which confers jurisdiction on the District Court of suits against the United States to recover taxes erroneously assessed or collected in excess of $10,000, only if the collector by whom the tax was collected is dead or is not in office when the suit is brought. ”

“ If the 1917 tax can be said to have been collected at all, as to which we express no opinion, it was collected by the action of the Commissioner in crediting against the 1917 deficiency the 1918 overpayment. In 1924, the year of the claimed overpayment, the collector received no overpayment of petitioner's tax for any year. If the 1917 taxes were then collected it was by virtue of the application to the 1917 deficiency of moneys already in the treasury. The collector was without authority to make such application. ”

“ It was the Commissioner's approval of the schedule of overpayments which was effective for that purpose. Girard Trust Co. v. United States, 270 U.S. 163, 170, 171, 46 S.Ct. 229, 232, 70 L.Ed. 524; United States v. ”