United States Statutes at Large/Volume 5/28th Congress/2nd Session/Chapter 22
Chap. XXII.—An Act explanatory of an act entitled “An act making appropriations for the civil and diplomatic expenses of Government for the year one thousand eight hundred and thirty-nine.”[1]
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,Construction of 2d section of act 3d March 1839, ch. 82, sec. 2, relative to duties paid under protest. That nothing contained in the second section of the act entitled “An act making appropriations for the civil and diplomatic expenses of Government for the year one thousand eight hundred and thirty-nine,” approved on the third day of March, one thousand eight hundred and thirty-nine, shall take away, or be construed to take away or impair, the right of any person or persons who have paid or shall hereafter pay money, as and for duties, under protest, to any collector of the customs, or other person acting as such, in order to obtain goods, wares, or merchandise, imported by him or them, or on his or their account, which duties are not authorized or payable in part or in whole by law, to maintain any action at law against such collector, or other person acting as such, to ascertain and try the legality and validity of such demand and payment of duties, and to have a right to a trial by jury, touching the same, according to the due course of law. Nor shall any thing contained in the second section of the act aforesaid be construed to authorize the Secretary of the Treasury to refund any duties paid under protest; nor shall any action be maintained against any collector, to recover the amount of duties so paid under protest, unless the said protest was made in writing, and signed by the claimant, at or before the payment of said duties, setting forth distinctly and specifically the grounds of objection to the payment thereof.
Approved, February 26, 1845.
- ↑ See notes to act of March 3, 1839, chap. 82, ante. p. 349.