United States v. Fleitmann

Citations

• 137 F. 476
• 69 C.C.A. 624
• 1905 U.S. App. LEXIS 4564

Syllabus

<p>1. Customs Duties—Protest—Sufficiency.</p> <p>Certain importers, in protesting against the assessment of customs duty, based their objections on an inapplicable paragraph of the tariff act, but named the correct rate of duty, it happening that the rate provided in said paragraph was the same as in the paragraph that should have been referred to in the protest. There was nothing in the terms of the protest to direct the attention of the collector of customs to the proper paragraph or to suggest that the importers had inadvertently referred to the wrong paragraph and had intended to refer to the right one. Held, that the protest was not sufficiently distinct and specific to satisfy the requirements of section 14, Customs Administrative Act June 10, 1890, c. 407, 26 Stat. 137 [U. S. Comp. St. 1901, p. 1933].</p> <p>2. Same—Mistakes in Protests.</p> <p>Under section 14, Customs Administrative Act June 10, 1890, c. 407, 2G Stat 137 [U. S. Comp. St 1901, p. 1933], no new rule obtains in respect to the terms of protests against decisions of collectors of customs in the assessment of duty. If the protest fail to satisfy the requirements of said section, the collector’s decision should be affirmed.</p>