Porter v. Beard
124 U.S. 429 (1888)

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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

Syllabus

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.

Page 124 U. S. 430

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