Summary

Portrait of George Shiras, Jr. George Shiras, Jr. Saltonstall v. Birtwell (164 U.S. 54…

Any person who shall have made payment under protest, and in order to obtain possession of merchandise imported for him, to any collector or person acting as collector, of any money as duties when such amount of duties was not, or was not wholly, authorized by law, may maintain an action in the nature of an action at law, which shall be triable by jury, to ascertain the validity of such demand and payment of duties, and to recover back any excess so paid.
Source: Wikisource

Portrait of George Shiras, Jr. George Shiras, Jr. Saltonstall v. Birtwell (164 U.S. 54…

The moneys paid by the importer, in order that he may get possession of his merchandise, are forthwith paid into the treasury of the United States, and the function of the protest to warn the government of the fact of dissatisfaction, and to commit the importer to a specific statement of the grounds of his objection, is equally performed, whether made at the time of such payment, or within 10 days after the ascertainment and liquidation of his duties.
Source: Wikisource

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