Horace Gray

“ For the purpose of encouraging and facilitating commerce by exempting the importer from the payment of duties until he is ready to bring his goods into market, provision has been made by which the goods may be entered for warehousing and deposited in a bonded warehouse in the district of entry, and may be transported to a bonded warehouse in any other collection district, and the payment of duties postponed until the goods are withdrawn ”

“ The case having been submitted to the circuit court upon a statement of facts agreed by the parties, or case stated, upon which the court was to render such judgment as the law required, all questions of the sufficiency of the pleadings were waived, and the want of an answer was immaterial, and no finding of facts by the court was necessary. ”

“ By virtue of this section, Eastport being 'the port of importation and entry' of these goods, the decision of the collector at that port as to the rate and amount of duties to be paid was 'the ascertainment and liquidation of the duties by the proper officers of the customs;' and the plaintiffs, not having given notice in writing of their objection to that decision within 10 days thereafter, cannot maintain an action to recover back the whole or any part of the duties paid. ”