United States v. George Knowles & Son

Citations

• 126 F. 737
• 1903 U.S. App. LEXIS 4361

Syllabus

<p>1. Customs Duties — Sufficiency of Protest.</p> <p>In construing section 14, Customs Administrative Act June 10, 1890 (26 Stat. 137, e. 407 [U. S. Comp. St. 1901, p. 1933]), providing that protests against the assessment of duty by collectors of customs on imported merchandise shall set forth “distinctly and specifically” the reasons for objection to the assessment, held, that a protest is not sufficient that claims that the merchandise is free of duty under a certain paragraph of the tariff act, though as a matter of fact it is free of duty under another paragraph of the free list of the same act, to which the attention of the collector is not called in the protest.</p>