Porter v. BeardAnnotate this Case
124 U.S. 429 (1888)
U.S. Supreme Court
Porter v. Beard, 124 U.S. 429 (1888)
Porter v. Beard
Argued January 19, 1888
Decided January 30, 1888
124 U.S. 429
Merchandise was delivered to its importer, after he had paid the duties on it as first liquidated or estimated on its entry. Subsequently the collector recalled the invoice, the local appraiser increased the valuation, there was a reappraisement by the general appraiser and a merchant appraiser, and a new liquidation which increased the amount of duties. The importer paid that amount under protest and appealed to the Secretary of the Treasury, who affirmed the action of the collector, and then brought a suit against the collector to recover the amount. Held that under § 3011 of the Revised Statutes, the action would not lie, because the payment was not made to obtain possession of the merchandise.
This was an action against a collector to recover an alleged excess of duties. Judgment for defendant. Plaintiff sued out this writ of error. The case is stated in the opinion of the Court.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.