Page:Federal Reporter, 1st Series, Volume 10.djvu/251

 OHDNO ICNB V. SHUBTLEFF. 23.9 �«ee no need for any function of the comptroiler when the affaira of the bank are once properly in the hands of the court. �The demurrer to the plea in abatement ia overraied, and judg- ment xendeied on the demurrer. ���Chcno Tunb V. Shcetleff. �{dreuit Court, D. Oregon. February 13, 1882.) �L DtrriES — Limitation dp Action to Recoveb— Notice to Importer ov Db- �OIBION OF BkCBBTABT. �Under section 2931 of the Revised Statutes the importer is not entitled to notice of the decision of the secretaiy upon an appeai from the collecter, and the limitation of 90 days within which the importer may commence an action under said section to recover duties alleged to have been illegally exacted com- mences to run from the date of said decision, and not from the time the im- porter may have knowledge of it. �Action to Becover Duties. �W. Scott Beebe, for plaintiff. �Rufus Mallory, for defendant. �Deadt, D. J. Chung Tune, a Chinese firm of this city, bring thia action to recover from defendant, the collector of customs at this port, the 8um of $1,034.84, alleged to have been illegally exacted as the duty upon 372 boxes of sago flour, entered here for consumption. �The importer duly appealed to the seeretary of the treasury from the decision of the colleetor as to whether the goods were dutiable or not, and on September 27, 1881, the seeretary affirmed the action of the collector, but the same was not brought to the knowledge of the plaintiff until October 9, 1881. The action was commenced on De- cember 27, 1881, the ninety-first day after the decision of the seere- tary. �The defendant demurs to the complaint, for that it appears there- from that the action was not commenced within ninety days from the decision of the seeretary, as required by statute. �Section 2931 of the Revised Statutes (section 14 of the act of June 30, 1864.; 13 St. 214) provides that the decision of the seeretary of the treasury, on an appeai from a decision of a collector of customs, "as to the rate and amount of duties to be paid" on merchandise en- tered at his port, shall be final and conclusive, and such merchandise "shall be liable to duty accordingly, unless suit shall be brought ��� �