Oliver Wendell Holmes, Jr.

“ But here the United States has not admitted and does not admit the right of the State to tax it for its sales and therefore does not by selling import a promise to pay for what so far as appears it does under a claim of right. Levying a tax does not create a contract. ”

“ We are of opinion that the petition should be dismissed, not upon the merits, which would import jurisdiction to deal with them, but for want of jurisdiction under the Act establishing the powers of the Court of Claims. ”