APPEAL from the Court of Claims.

This was an action against the United States to recover the amount which the commissioner of internal revenue had certified to the comptroller of the treasury that the claimant was entitled to have refunded to him the value of returned special tax stamps, after deducting therefrom five per cent, as provided by law.

The facts are stated in the opinion of the court.

There was a judgment against the United States, who thereupon appealed.

The Solicitor-General for the United States.

Mr. P. E. Dye, contra.

MR. CHIEF JUSTICE WAITE delivered the opinion of the court.