Union Oil Co. v. Bryan

J. F. T. O’CONNOR, District Judge.

This is an action to recover tonnage taxes assessed and paid upon the plaintiff’s vessel, American tank steamer, Montebello, pursuant to 46 U.S.C.A. § 121.

Three questions are presented to the court for determination: (1) Has this court jurisdiction of a controversy involving the assessment and collection of tonnage taxes? (2) Were the tonnage taxes properly assessed? (3) Can the Collector of Customs be sued to recover a tonnage tax, if such tax is found to be illegally collected ?

Under the first contention only two decisions, both written fifty-three years…