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UNITED STATES v. RICE & CO.

No. 114.

257 U.S. 536 (1922)

UNITED STATES v. M. RICE & COMPANY ET AL.

Supreme Court of United States.

Decided February 27, 1922.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General Hoppin, with whom Mr. Solicitor General Beck and Mr. Samuel Isenschmid were on the brief, for the United States.

Mr. J. Stuart Tompkins for respondents.

MR. CHIEF JUSTICE TAFT delivered the opinion of the court.

This case involves the sufficiency of a protest necessary to justify a suit against the United States for duties illegally exacted. The Board of General Appraisers found the protest defective and refused relief. The Court of Customs Appeals on appeal reversed this action and gave judgment for the importer. 10 Cust. App. 165. The case comes here by certiorari under § 195 of the Judicial Code, as amended...

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