Arnson v. Murphy - 115 U.S. 579 (1885)
U.S. Supreme Court
Arnson v. Murphy, 115 U.S. 579 (1885)
Arnson v. Murphy
Argued November 19, 1885
Decided December 7, 1885
115 U.S. 579
Where an action is brought, under § 3011 of the Revised Statutes, as amended by § 1 of the Act of February 27, 1877, c. 69, 19 Stat. 247, to recover back an excess of duties paid under protest, the plaintiff must, under § 2931 of the Revised Statutes, as a condition precedent to his recovery, show not only due protest and appeal to the Secretary of the Treasury, but also that the action was brought within the time required by the statute.
It is not necessary, under § 2931, that the decision of the Secretary on the appeal should, in order to be operative, be communicated to the party appealing.
The facts are stated in the opinion of the court.