Northern Commercial Co. v. United States

(after stating the facts as above).

Preliminarily, the government challenges the right of the defendants to prosecute either an appeal or a writ of error,to this court, on the ground that the subject of controversy is not one which the parties could lawfully submit to the court for determination without an action.

Chapter 28 of the Code of Civil Procedure provides for the submission to the court by the parties involved of a question in controversy which might be the subject of an action, and relates to civil actions or controversies. It is urged that the proceeding is in effect an application for a license, coupled with a protest against being required to take one out as a prerequisite to transacting the particular business desired to be engaged in. But we do not so regard it. It is manifest that there was a dispute between the parties as to whether the defendants were liable to the payment of the '$l net tonnage tax, the government contending for and the defendants against the proposition, *249 and it was no doubt the purpose of the parties by the stipulation to submit the question or controversy to the court for its adjudication.

Were the controversy such as that a civil…