Horace Gray

“ But the matter to which the notice of dissatisfaction applies is the decision of the collector on the rate and amount of the duties. The whole purpose of the notice is to give the collector opportunity to revise that decision; and that purpose is as well accomplished by giving the notice as soon as the goods have been entered, and the duties estimated by the collector, as by postponing the giving of the notice until after the final ascertainment and liquidation of the duties have been made and stamped upon the entry. ”

“ Watson, above cited: 'In most cases the amount, and in many cases the rate, could not be ascertained until after examination and appraisement; and hence a limitation to ten days from the time of entry would often, perhaps generally, deprive the party of any remedy at all.' 92 U.S. 453. The act of 1864, by requiring the notice of dissatisfaction to be given on each entry, necessarily prevents such a notice as to any goods from being given before the entry thereof, and precludes a prospective protest, covering future entries or importations. ”

“ The court directed a verdict for the defendants, on the ground that the protest was filed 'before the liquidation of the entry to which it referred, and not within ten days thereafter, as required by law.' The plaintiffs duly excepted to the ruling, and, after judgment for the defendants, sued out this writ of error. ”