KIMBALL v. THE COLLECTOR


77 U.S. 436 (1870)

10 Wall. 436

KIMBALL v. THE COLLECTOR.

Supreme Court of United States.


Attorney(s) appearing for the Case

Messrs. C. Cushing and W.E. Chandler, with a brief of Mr. W.E. Ingalls, for the importer, plaintiff in error:

Mr. Akerman, Attorney-General, and Mr. C.H. Hill, Assistant Attorney-General, contra:


Mr. Justice CLIFFORD delivered the opinion of the court.

Import duties, illegally exacted, if paid under written protest "signed by the claimant,' setting forth distinctly and specifically the grounds of objection to the payment, may be recovered back in an action of assumpsit against the collector.*

Recent enactments have annexed certain other conditions, of a very important character...

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