Whitaker ex rel. Account of Volkart Bros. v. United States

CONOTTRItlNO OPINION

Donlon, Judge:

I arrive at the result reached by my colleagues. I come there by a somewhat different route and it seems advisable to point out briefly what the chief points of difference are.

In my view, jurisdiction of this court is not invoked by a protest claim that the collector has failed to do something he ought to have done. In a recent decision, this division held that where complaint was that the collector did not exact an internal tax on imported oil, that issue was not before us. Asiatic Petroleum Corps et al. v. United States, 43 Cust. Ct. 252, C.D. 2137.

Our…