Summary

Portrait of Tom C. Clark Tom C. Clark Soriano v. United States — Opinion of the Court

But, even if the claims were laid on the same theory and each was directed against the United States, Congress has made no such requirement. It has not so restricted the jurisdiction of the Court of Claims. [6] Under the circumstances, for us to say that the exhaustion of administrative remedies in such case is a prerequisite to the jurisdiction of the Court of Claims would but 'engraft (another) disability upon the statute' and thus frustrate the purpose of Congress.
Source: Wikisource

Portrait of Tom C. Clark Tom C. Clark Soriano v. United States — Opinion of the Court

To permit the application of the doctrine urged by petitioner would impose the tolling of the statute in every time-limit-consent Act passed by the Congress. For example, statutes permitting suits for tax refunds, tort actions, alien property litigation, patent cases, and other claims against the Government would all be affected. Strangely enough, Congress would be required to provide expressly in each statute that the period of limitation was not to be extended by war. But Congress was entitled to assume that the limitation period it prescribed meant just that period and no more.
Source: Wikisource

Portrait of Tom C. Clark Tom C. Clark Soriano v. United States — Opinion of the Court

The same is true of any claim under the disability specifically provided for 'persons beyond the seas,' [9] even if this provision were applicable to petitioner. Such applicability has not been urged and we do not pass upon it.
We are not unmindful that the enforcement of this rule might result in hardship in some cases, and perhaps frustrate the expectations of some Philippine citizens who in good faith supplied recognized guerrilla units. Such considerations are not for us, as this Court can enforce relief against the sovereign only within the limits established by Congress.
Source: Wikisource

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