US SUPREME COURT DECISIONS

The Act of Congress passed on the 3d of May, 1844, 5 Stat. 658, authorizes a writ of error, at the instance of either party, upon a final judgment in a circuit court in any civil action brought by the United States for the enforcement of the revenue laws or for the collection of duties due or alleged to be due without regard to the sum or value in controversy.

But this law does not include a case where an action was brought against the collector for the return of duties paid under protest, and where the recovery was for a less sum than two thousand dollars.

Such a case must be dismissed for want of jurisdiction.

The case is stated in the opinion of the Court.