US SUPREME COURT DECISIONS

Construing together §§ 2931 and 3011 of the Revised Statutes, the decision of the Secretary of the Treasury, on an appeal from a collector of customs, as to the rate and amount of duties is not final and conclusive except in a case where, after a protest and appeal, a payment of duties is made in order to obtain possession of goods and then a suit is not brought to recover back the duties within the times and under the limitations prescribed by § 2931.

Such decision is not final in a suit brought by the United States against an importer where, on entering goods, he paid the estimated duties and the goods were delivered to him, and on a reliquidation of the entry further duties were assessed, and he dully protested and appealed to the Secretary, who sustained the action of the collector, the suit being brought to recover such further duties.

In such suit, the defendant may show as a defense that the farther duties were illegally assessed.

This was an action at law to recover a sum alleged to be due the United States on imported merchandise. Judgment for defendant. Plaintiff below sued out this writ of error. The case is stated in the opinion of the Court.