U.S. Supreme Court
Schoenfeld v. Hendricks, 152 U.S. 691 (1894)
Schoenfeld v. Hendricks
Submitted March 5, 1894
Decided April I6, 1894
152 U.S. 691
An action cannot be maintained against a collector of customs, either at common law or under the statutes of the United States, to recover duties alleged to have been illegally exacted in 1892 upon an importation of merchandise appraised according to law, no reappraisement being asked for and the duties being assessed upon the valuation so arrived at.
A circuit court of the United States is without jurisdiction to hear and determine a suit against a collector raising such issues.
The case is stated in the opinion. chanroblesvirtualawlibrary