United States Supreme Court Cases & Opinions

U.S. Supreme Court

Thames & Mersey Marine Ins. Co., Ltd. v. United States, 237 U.S. 19 (1915)

Thames & Mersey Marine Insurance

Company, Limited v. United States

No. 616

Argued January 13, 1915

Decided April 5, 1915

237 U.S. 19

Syllabus

United States v. Hvoslef, ante, p. 237 U. S. 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.

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 tho suit is brought.

Exportation is a trade movement and the exigencies of trade determine what is essential to the process of exporting.

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.

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.

217 F.6d 5 reversed.

The facts, which involve the construction of § 9, Article I, of the federal Constitution, prohibiting any tax or duty on exports and the validity of stamp taxes under the War Revenue Act of 1898 on policies of marine insurance on exports, are stated in the opinion.

Page 237 U. S. 22