John Archibald Campbell, Converse v. Burgess — Opinion of the Court
“ The right of an importer, who has paid money, under a valid protest, to a collector of the customs, for duties illegally assessed, to maintain an action for its return has been acknowledged by congress and in this court. ”
John Archibald Campbell, Converse v. Burgess — Opinion of the Court
“ All their powers are derived from these acts, and it is their duty to observe the restrictions, and to obey the directions they contain. In the present instance, there was a neglect of the positive mandate 'to open, examine, and appraise one package of every invoice, and one package, at least, of every ten packages of goods, wares, and merchandise;' and the jury have found, that the inquiry they made was not, in substance nor in effect, an equivalent for such an examination. ”
John Archibald Campbell, Converse v. Burgess — Opinion of the Court
“ The appraisers take an oath diligently and faithfully to examine and inspect such goods, wares, and merchandise as the collector may direct, and truly to report, to the best of their knowledge and belief, the true value thereof. ”
