DAVIES v. ARTHUR


96 U.S. 148 (1877)

DAVIES v. ARTHUR.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. Edward Hartley for the plaintiffs in error.

The Solicitor-General, contra.


MR. JUSTICE CLIFFORD delivered the opinion of the court.

Importers who have paid duties under protest in writing may, if the duties were illegally exacted and the protest sets forth, distinctly and specifically, the grounds of the objection to the payment, maintain an action of assumpsit against the collector to recover back the amount so paid. 5 Stat. 727.

Persons importing merchandise are required to make their protests distinct and specific, in order to...

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