New-York daily tribune., 1865-10-30
LAW INTELLIGENCE.
UNITED STATES CIRCUIT COURT-ocropEK 7s.
Before Justice Npuoy.


! George Mose ct al. AT. Hmm barney
! NELSON, &. J.--This l. q sut brought by the
plaintiffs Asan', the Collector to recover baek excess Of
The el.e thi.: The plaintiff. imported certain uerchsn
March g 1851 Al the tin- of the entry the duties were
uaied given number ~ pounds shown by the entries
land goods with the directions TO the Govern
Wrisher to weigh the selected packages The goods
weighed and reported with tho customary allowance for
sr- allowance for draft This the final
liquidation Of the dute. and after the Secretary Of the Tcns
my had Issued his circular OF March 81 1861 stu ing the
officers OF the Customs That allow ances on account OF arr and
dra would oe governed by tho o, aud oJh Sections OF the
Act Of Murch 2. 1899
entitled 10 the OF duties not having protested
a. or before th. final liquidation Of them.
This Court has already decided tat under The sections
fcred In Of l,'9 the merchant entitled 10 allow
or deductions for both aud draft articles the duties
which to be 'crrtancd by weight tNspie sgt Barney
Tie oct Of Feb ~ si5 which revived the right Of aciou
against The Collector b,et OF dutie. paid
being taken away, by the previous act II March 3 l81l
, iaisIpo.ed b, 90 sogIsme CgV iP Coy s.t car,
maintained against the Collector to tie smoun Of
duties paid under protect unless the -ad protest was made
In whiins snd signed BY the the c,insn at oI before the
the grounds Of objection 10 the payment thereof previous
IN the section had declared that nothing la the set Of
1859 should take away bs construed 10 ko away, I'm
pair te right Of who has paid shall Thereafter
pay money for du' under protest IN order obtain his goods
to main -con against the Collectors To- bach
dno which dles not authorized payable by law.
The construction shst h. bron un nnly sv.u to ts act
suit ssin, the Collector d. back duties Illegally
enacted there must not be prote. mad. against the
payment Bt before the payment but II must be IN wrug
In the form. .ub'au,tly a. prrsorbed by the statute
Ia, question before s whether not the facts stated
agreed upou IN the takes L. out of this construction Of
the at oflst3 no protest Ia writing having bcrn made,
One ground taken by the learned counsel or the plaintiff,
90 exempt hi. nom the protest required b., tho
that the does no apply TO The Of c payment
collection Of "unascortalnsd dnr. which payment. In
y,oss estimate and where the merchant
6na iquidaiion would be entitled by law aowncrs "a
deductions which did not depend me duty charged
but the ssccf umfut Of the quantity Of Oh. article subject
general supposed to arise between the merchant, and the
| Government.
That Tia. other class % payments duir. paid uude pro
t.t ar.inft the amount dal!rs charged" com
pre- henis payments where the merchant claims that tie
,ais has been essy levied that n th. class protest
Is required In order notice OF th. HE gay OF
by the Count IN the Carey H Curtis pounding
the 1892 and to have been carried into the statute
We cannot Weld our sssst to th. view On the contrary
the payment Of unaser'sed duties" by the merchant Ia
obtain the permit To land his goods s ade without
10 the nature character u the quesens that
before the sppaissr ntssures weish.s the Col
hector aud Affords time to these officers TO ascertain the
ity quantity, weight, also the rate amount a
duty b. paid while at the time, the merchant
quifes Of She bulk of hs shipment aud entry
| aud may deal with tho goods ~ his own. This pa,
m.nt but pr-lininiIy aud ind.hnts. sum IN kro.
al hv estimate intended to be large enough coyrT IN,
u,tuA og. amonn, Of duty when Ascerttned The asceau
mcu the duty IL subsequently mode In conformity wit IN,
hand applied aud amy balance found liquidation
ab.ye the AL duties. l. refunded ia. sl,hant Wn.r
this practice 6rst Introduced at the customs there
enbarm.n.n as 10 the tine Whom The protest shou,
b. uids aud especially, TIE Of lBsa whom
aured bs in Wug but % wn. finally hg6ed and such ba
been tie practice since ihst ts pfteet ma" ~ u'
time o' IT.. final liquidation hna ruuding tie bannce II
was ia time
a.. nieres {. We t~. t,ss u tei" 10 oct ''iS1'