Page:United States Statutes at Large Volume 18 Part 1.djvu/652

 580 '1‘rr1.1»: xxx1v.—~COLLEC'1`ION OF DUTIES.—Ch. 8. duties, or the result of any litiglption in relation to the rate or amount of duty legally chargeable and co ectible in any case where money is so al. Suits torecover. P Sec. 3011. Anv person who shall have made payuient under protest _ and in order to obtain possessmn of merchand1se1mported for him, to any 22, v_ 5, ,§_ 727] collector, or person acting ascollector, of any money as duties, when suc 27 Feb., 1877, c. amount of duties was not, or was not wholly, authorized by law, may main- Greely’sAdmr.1·. jury, to ascertain the validity of such demand and payment of duties, and Burgess, 1_8 How-. to recover back any excess so paid. But no recovery shall be allowed in
 * j9» "· 19· P- 2*7- 1 tain an action in the nature of an action at law, which shall be t1-iable by
 * ,1:% Ig‘g3"w£*° such action unless a protest [in owiting and signed by the claimant or his

3%.°§;Ci{O1S ,_ [if agent, was made and delivered at or befbre the payment, settiugforth dis- S., ,7 Wall., 122; tincily and qyecgfcally the grounds ofolgjeclwn 250 the amount clazmed] [and frryveg. gpppal spag have beqn taken as prescribed in section twenty-nine hun· “ _·» ire an t irty-one. [See S5 2981. 2982-1 Giilrti,.2·3)ie;18Iie1iil‘-sier 1-. Morton, 2 Curt., 239; Florio 1-. Peaslee, 2 Curt., 452; Thomson 1·. Maxwell, 2 Blatch., 385; Durand z·. Lawrence 2 ibid., 396; Loewenstein 1-. Maxwell, 2 ibid., 401; Pierson r. Lawrence, 2 ibid., 495; Bierson 1-. Maxwell, 2 ibid., 507; Focke v. Lawrence, 2 ibid., 508; Cornett r. Lawrence, 2 ibid., 512; Wilson 1-. Lawrence 2ibid., 514; Tucker 1-. Maxwell, 2 ibid., 517; Dutilh 11. Maxwell, 2 ibid., 548; Gray 1v. Lawrence, 3 ibid., 117; Fielden r. Lawrence, 3 ibid., 120; Christ z-. Maxwell, 3 lbid., 129; Goddard 1-. Maxwell, 3 ibid., 131; Saddler 1-. Maxwell, 3 ibid., 134; Bangs v. Maxwell, 3 ibid., 135; Hertz 1-. Maxwell, 3 ibid., 137; Roller v. Maxwell, 3 ibid., 142; M1-Call 1-. Lawrence, 3 ibid., 360; Steegman 1-. Maxwell, 3 ibid., 365; Vaccari v. Maxwell, 3 ibid., 368; Maillard 1·. lawrence, 3 ibid., 378; Warburg 1-. Maxwell, 3 ibid., 382; Schuchardt 1-. Lawrence, 3 ibid., 397; Crowley 1:. Maxwell, 3 Blatch., 401; Schmaire '1·. Maxwell, 3 ibid., 408; Baxter 1-. Maxwell, 4 ibid., 32; Lillie r. Redfield, 4 ibid., 41; Ponsot v. Maxwell, 4 ibid., 43; Drake 1-. Redfield, 4 ibid., 116; Marshall 1-. Redfield, 4 ibid., 221; Boker r. Bronson, 4 ibid., 472; Knoedler 1-. Schell, 4 ibid., 484; Falleck 1·. Barne, 5 ibid., 38; Irvin 1-. Schell, 5 ibid., 157; Moke 1-. Bamey, 5ibid., 274; Greenleaf 1-. Schell: 6 ibid., 22Eé; ]hI1{.p0;l1l'B}§€.I;l€, Tgé-iey, 173: Barney, Collector, 1-. Watson et al., U. S., 449; Wetter 1-. c G, c .,. l·imif·¤¢i<>¤; bill Sec. 3012. No suit shall be maintained in any court for the recover ‘j€Pff‘fi‘j“_lf‘_'E;_ of duties alleged to have been erroneousl or illegally exacted by coii 18 Jul, 1866, c. leetors of customs, unless the laintitf, witiiin thirty days after due notice 20], S- 3d; V- It P- of the appearance of the detgndant, either in person or by attorney, 18;, Jam, ,874 0 serves on the defendant or his attorney a bill of particulars of the plaint- 39], a_ 16,,1-, ig: pi ifi’S demand, giving the name of the importer or importers, the descrip- 189. tion of the merchandise, and place from which imported, the name of t 0 "é‘ vessel, or means of importation, the date of the invoice, the date of the m,,.,1;;B1,m,h_,;;y_ entry at the custom-house, the precise amount of duty claimed to have ' been exacted in excess, the date of payment of said duties, the day and year on which protest was filed against the exaction thereof, the date of appeal thereon to the Secretary of the Treasury, and date of decision, if any, on such appeal. And if a bill of particulars, containing all the abovementioned items, be not served as aforesaid. a judgment of non pros. shall be rendered against the plaintiff or plaintiffs in said action. _ Refunding duties Sec. 30121}. Whenever it shall be shown to the satisfaction of the Sec- ,m__--_ or other moneys paid under protest and appeal, as herein before provided, 17?0S·ll{g€k_18y;» 0- more money has been paid to the collector, or Sperson acting as such, than 2,5: · * · · P· the law requnes shoul have been paid, the ,cretary of the Treasury 3 ,1;,,,,, 1875, c_ shall draw his· warrant upon the Treasurer- in favor of the person entitled 136, ,._ 18, ,,_ 461, to the overpayment, directing the Treasurer to refund the same out of any money in the Treasury not otherwise appropriated. _Refunding upon `Ec. 3013. Whenever it shall be shown to the satisfaction of the Sec- *0 °PP'*'*l» retary of the Treasury that more moneys have been paid to the collector ..;;______, of customs, or others acting as such, than the law requires, and the party 28 Ju]y,_1866, c. has failed to comply with the requirements relating- to appeals to the $· °· '· ‘· H- P- Secretary- of the Treasury, and the Secretary of the Treasury shall be B' M,,,,, 1,,75, c_ satisfied that such non-compliance with the requirements as above stated 136, t, 18,1,. 469. was owing to circumstances beyond the control of the importer, conslgnee, or agent making such payments, he may draw his warrant upon the Treasurer in favor of the person entitled to the overpayment, direct-
 * “c{gP°’lY °°l' retarv of the Treasury that, in any case of unascertained duties, or duties