Thames & Mersey Marine Insurance v. United States

Citations

• 237 U.S. 19
• 35 S. Ct. 496
• 59 L. Ed. 821
• 1915 U.S. LEXIS 1305

Syllabus

<p>United States v. Hvoslef, ante, p. 1, followed to effect that the requirement of § 5 of the Tucker Act, requiring the suit to be brought in the District in which claimant resides, is one of procedure which can be waived and is waived by a general appearance.</p> <p>Although the Government may assert in its demurrer to an action brought in the District Court for refund of taxes under the Tucker Act that it appears specially, a demurrer which raises not only the question of jurisdiction of the subject-matter of the action but also that of the merits — seeking to obtain a decision on the constitutionality of the tax — is in substance a general appearance and amounts to a waiver of objection with respect to the district in which the suit is brought.</p> <p>Exportation is a trade movement and the exigencies of trade determine what is essential to the process of exporting.</p> <p>Insurance against loss is an integral part of exportation and is so vitally connected therewith that a tax on the policies is essentially a tax upon the exportation as such.</p> <p>Taxes on policies of marine insurance on exports are within the prohibitions of § 9, Art. I, of the Federal Constitution, prohibiting any tax or duty on articles exported from any State; and held that amounts paid for stamps on such policies under the War Revenue Act of 1898 were illegally exacted and recoverable under the Refunding Act of July 27, 1902.</p>