Saltonstall v. Russell

Syllabus

<p>By the submission of a case to the judgment of the Circuit Court upon an agreed statement of facts, all questions of pleading are waived; and no finding of facts by the court is necessary.</p> <p>By sections 2931 and 3011 of the Revised Statutes, as amended by the act of February 27,1877, c. 69, if at the first port of entry, not being one of the ports at which the statutes authorize goods to be imported and shipped through without appraisement, goods imported by sea are entered for warehousing and immediate transportation by the same vessel to another' port and are transported accordingly, and the duties thereon are assessed by the collector at the first port, and again by the collector át the second port and paid by the importers to the second collector to obtain possession of the goods, no part of the duties can be recovered back in an action by them against him, unless due protest is made within ten days after the decision of the first collector as to the rate and amount of duties.</p>