The opinion
‘The Court, per
Hughes, J.:
It is the opinion of the court that the payments of money sought to be recovered back in these suits were voluntary payments within the meaning of the law, and that no action therefor can be maintained.
The petitions are dismissed.
Loring, J.:
As these cases arise under the revenue laws, I am of opinion this •court has not jurisdiction of them for the reasons stated in my opinion in the case of B. Schlesinger et als. vs. The United States.