Summary

Portrait of George Shiras, Jr. George Shiras, Jr. United States v. Salambier — Opinion of the Court

Burgess, 18 How. 413.
'Persons importing merchandise are required to make their protests distinct and specific, in order to apprise the collector of the nature of the objection, before it is too late to remove it, or to modify the exaction, and that the proper officers of the treasury may know what they have to meet, in case they decide to exact the duties as intimated, notwithstanding the objection, and to expose the United States to the risk of litigation.' Curtis' Adm'x v.
Source: Wikisource

Portrait of George Shiras, Jr. George Shiras, Jr. United States v. Salambier — Opinion of the Court

The United States appealed from the decision of the board of appraisers to the circuit court of the United States for the Southern district of New York, not on the ground that the merchandise in question was not properly dutiable, under paragraph 319, at two cents per pound, but claiming that the protest made y the importer against the decision of the collector, who had assessed the sweetened chocolate, under paragraph 239 of said act, at 50 per cent. ad valorem, was not a sufficient protest under existing law.
Source: Wikisource

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