Arnson v. Murphy

Citations

• 115 U.S. 579
• 6 S. Ct. 185
• 29 L. Ed. 491
• 1885 U.S. LEXIS 1871

Syllabus

<p>Where an action is brought, under section 3011 of the Revised Statutes, as amended by section 1 of the act of February 37,1877, ch. 69, 19 Slat. 347, to recover back an excess of duties paid under protest, the plaintiff must, under section S931 of the Revised Statutes, as a condition precedent to his recovery, show not only due protest and appeal to the Secretary .of the Treasury, but also that the action was brought within the time required by the statute.</p> <p>It is not necessary, under section 3931, that the decision of the Secretary on the appeal should, in order to be operative, be communicated to the party appealing.</p>