Alabama v. United States, 282 U.S. 502 (1931)
U.S. Supreme CourtAlabama v. United States, 282 U.S. 502 (1931)
Alabama v. United States
Argued January 29, 1931
Decided February 24, 1931
282 U.S. 502
A suit against the United States by a state to recover the amount of a privilege tax, with interest and penalty, the tax being based on a sale by the United States of surplus power generated at its hydroelectric plant in the state, held not within the jurisdiction conferred on the Court of Claims by Jud.Code, § 145, over claims founded upon the Constitution, upon any contract, express or implied, with the government, or for damages arising in cases not sounding in tort. P. 282 U. S. 506.
69 Ct.Cls. 340, 38 F.2d 897, reversed.
Certiorari, 281 U.S. 718, to review a judgment dismissing on the merits a claim which, the opinion holds, should have been dismissed for want of jurisdiction.