Isthmian Steamship Co. v. United States

Plaintiff’s suit is for freight money for the carriage of cargo by a merchant vessel. As such it is a maritime claim, of which the admiralty courts have exclusive jurisdiction. But plaintiff says that since the defendant admits it owes the money, the suit is transformed from a maritime claim into a common law one as for money had and received by defendant for plaintiff’s use, or on an account stated.

It cannot be an action on an account stated, because only one item of the account has been stated; the other items are in dispute; nor has there been a promise to pay, which is an essential…