U.S. Supreme Court
Swartwout v. Gibson, 44 U.S. 3 How. 110 110 (1845)
Swartwout v. Gibson
44 U.S. (3 How.) 110
When an importer means to contest the payment of duties, it is not necessary for him to give a written notice thereof to the collector.
The question of notice is a fact for the jury, and it makes no difference, for the purposes for which it is required, whether it is written or verbal.
The facts in this case are sufficiently set forth in the following opinion.