Samuel Blatchford

“ Section 3011, as it stood at the time of these importations, and stands now, reads as follows: 'Any person who shall have made payment under protest, and in order to obtain possession of merchandise imported for him, to any collector, or person acting as collector, of any money as duties, when such amount of duties was not, or was not wholly, authorized by law, may maintain an action in the nature of an action at law, which shall be triable by jury, to ascertain the validity of such demand and payment of duties, and to recover back any excess so paid. ”

“ That case, however, arose before the act of June 30, 1864, was passed, and not under it, though adjudged here after it was enacted. But the decision in Arnson v. Murphy was based on the view that sections 3011 and 2931 co-exist, and must be construed together. ”