Oliver

This is an appeal from a judgment of the district court dismissing an amended complaint for the recovery on three claims for refund of taxes alleged to have been overpaid in the calendar tax years 1935, 1936, and 1937. The suit was against the United States, the Collector of Internal Revenue who collected the several taxes paid in the three years being in office when the original complaint was filed.

The amended complaint was filed after the period of the statute of limitations had passed. The aggregate of the three claims in the amended complaint is and its prayer is for less than $10,000. In the original complaint each claim was for less than $10,000: That is $7,351.59 for 1935; $6,723.10 for 1936; $6,694.02 for 1937, of which the aggregate for the three years was $20,768.71. The complaint prayed for judgment for this total of the several claims.

Though the government admits that there is no case holding that the United States District Court loses its jurisdiction of the several claims of less than $10,000 if pleaded in a single complaint in which the aggregate matter in controversy is for more, the record shows no opinion of that court for our guidance as to the ground of its…