Summary

Portrait of Melville Fuller Melville Fuller Barney v. Rickard — Opinion of the Court

The importer cannot at that time know whether there has been any loss by leakage, nor can he know, after it has been ascertained by the weigher and gauger, whether the collector will exact duties upon the amount stated in the invoice. The protest is legally made when the duties are finally determined and the amount assessed by the collector, and a protest before or at that time is sufficient notice, as it warns the collector, before he renders his account to the treasury department, that he will be held personally responsible.
Source: Wikisource

Portrait of Melville Fuller Melville Fuller Barney v. Rickard — Opinion of the Court

The contention of the government is that, if the actual transfer of the money on April 20th constituted its payment, payment was not made under protest, and that if the actual payment is to be regarded as having been made when the entry was liquidated, or the excess was repaid, then it was not made under duress, as Rickard had already got his goods.
Actions against collectors for money had and received depended originally on common-law principles. The money was regarded as paid under duress, in order to obtain possession of the merchandise detained by the collector
Source: Wikisource

Portrait of Melville Fuller Melville Fuller Barney v. Rickard — Opinion of the Court

No. 2,052. Plaintiffs paid the estimated duties in cash on certain importations of sugar at the port of Baltimore in 1847, which were thereupon landed, and examined by the weighers and gaugers, which examination disclosed that the goods had suffered from leakage. Suit was 'brought to recover back so much of the money as was paid for duties upon that portion of the cargo which was lost on the voyage by leakage.' Plaintiffs did not protest until after the occurrences above mentioned, and prior to the final liquidation of the duties. Judgment was unquestionably correctly given for plaintiffs.
Source: Wikisource

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