Page:Federal Reporter, 1st Series, Volume 10.djvu/100

 88 i"BDEBAL REPORTER. �charges on imported goods, was provided for, after protest, with the requirement that a suit to recover back the duties should be brought within 90 days after the decision. This is now section 2931 of the Revised Statutes. By section 16 of the same act it was provided as follows : �"Whenever it shall be shown, to the satisfaction of the secretary of the treasury, that in any case of unascertained duties, or duties or ottier moneys paid under protest and appeal, as hereinbefore provided, more money bas been paid to the eollector, or person acting as such, tlian the law requires should have been paid, it shall be the duty of the secretary of the treasury to draw bis warrant upon the treasurer in favor of the person or persons entitled to the overpayment, directing the said treasurer to ref und the sauie out of any money in the treasury not otherwise appropriat ed." �Nothing was said about interest. This provision is now section 301 2 J of the Bevised Statutes. A provision in regard to the paying back by the commissioner of internai revenue, on appeal to. him, of internai revenue duties erroneously or illegally assessed or collected, was enacted by section 44 of the act of June 30, 1864, (Id. 239,) which provided for repaying "to collectors or deputy collectors the full amount of such sums of money as shall or may be recovered against them, or any of them, in any court for any internai duties or licenses colleoted by them, with the costs and expenses of suit, and all damages and costs recovered against assessors, assistant assessors, collectors, deputy collectors, and inspectors, in any suit which shall be brought against them, or any of them, by reason of anything that shall or may be done in the due performance of their oificial duties." This enactment is now found in section 3220 of the Revised Statutes. �By section Y of the act of July 28, 1866, (14 St. at Large, 328,) the secretary of the treasury was authorized to refund duties overpaid, although the provisions of said section 14 of the act of June 30, 1864, had not been complied with, on being satisfied that such non-compliance was owing to circumstances beyond the coutrol of the importer. �By section 3689 of the Revised Statutes, passed June 22, 1874, permanent annual appropriations were made, out of any moneys in the treasury not otherwise appropriated, of such sums as might be necessary for refunding duties erroneously or illegally assessed or col- lected under the internai revenue laws, and the excess of deposits for unascertained customs duties or customs duties paid under protest. �On the third of March, 1875, (18 St. at Large, 469,) an important act was passed. It provided as follows : ��� �