
    KAUFMAN’S CASE.
    (11 C. Cls. R., 659; 96 U. S. R., 567.)
    Sebastian Kaufman, appellee, v. The United States, appellants.
    
      On the defendants1 Appeal.
    
    
      In May, 1873, a brewer pays to the collector |100 as special tax, for which a special-lax stamp is issued to him. Subsequently, he simes lo the satisfaction of the Commissioner of Internal Tevenne that he was not a brewer of more than 500 barrels, and hence that he is entitled to have $50 refunded. The Commissioner issues his certificate for a special-tax stamp of the value of $50 returned. The Treasury ref uses payment of the certificate. The brewer brings his action to recover the amount thereof.
    
    Tlie court helow holds : (1) That the Commissioner, being authorized to refund taxes “unjustly assessed or excessive in amount” (Rev. Stat., §3220)- and the value of stamps “where the rates of duties represented thereby have been paid in error or remitted” (id., § 3426), it is immaterial whether his certificate was in one form or the other; (2) That the Court of Claims has jurisdiction of a case founded on the award of a revenue officer in • a matter of which he has jurisdiction and the Treasury has refused to-pay the award. Judgment for the claimant. The defendants appeal.
    The judgment of the court below is affirmed. The Supreme Court now holds: (1) That the award of the Commissioner, not being- impeached, was conclusive ; (2) That the Court of Claims has jurisdiction of such cases.
   Tbe Cheep Justice

delivered tbe opinion of tbe Supreme Court, March 25, 1878.  