Lucius Quintus Cincinnatus Lamar

“ There is no such long and uninterrupted acquiescence in a regulation of a department, or departmental construction of a statute, as will bring the case within the rule announced at an early day in this court, and followed in very many cases, to-wit, that in case of a doubtful and ambiguous law the contemporaneous construction of those who have been called upon to carry it into effect is entitled to great respect, and should not be disregarded without the most cogent and persuasive reasons. ”

“ In practice, it is true the liquidation at the time of entry for warehousing is little more than an approximate estimate, and it is mainly for the purpose of determining the amount of the bond to be given. It is made, and the bond is given, before the goods are sent to the warehouse, or even to the appraisers' stores, and before they are weighed, gauged, or measured. ”

“ No notice is required, but the importer who makes the entries is under obligation to ake notice of the collector's settlement of the amount of duties.' And in the syllabus of the case by the reporter it is said: 'The right of the importer to complain or appeal begins with the date of the liquidation, whenever that is made.' These quotations abundantly show, we think, that the question as to when the ascertainment and liquidation should take place was not considered by the court at all, further than that it should take place some time after the entry of the merchandise for warehouse. ”