Digest of Decisions of the Treasury Department (Customs) And of the Board of U.S. General Appraisers, Rendered During the Calendar Years 1904, 1905, 1906, And 1907, Under Acts of Congress, Together With Decisions of United States Courts in Customs Cases
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A. 5537; January 15, 1904.) DIGEST OF CUSIOMS DECISIONS, 1904-1907. 44:7 Protest — Continued. Sufficiency of — Continued. In construing section 14, customs administrative act of June 10,-1890, pro- viding that protests against tlie assessment of duty by collectors of cus- toms on imported mercliandise sliall set fortli " distinctly and specific- ally " tlie reasons for objection to the assessment, Held, that a protest is not sufficient that claims that the merchandise is free of duty under a ce...rtain paragraph of the tariff act, though as a matter of fact it is free of duty under another paragraph of the free list of the same act, to which the attention of the collector is not called in the protest. United States V. Knowles. United States circ\ilt court of appeals, third circuit ; Philadelphia, December 14, 1903; suit 1219. Appeal by United States from circuit court, eastern district of Pennsylvania. (See T. I). 14150.) (T. D. 24922; January 14, 1904.) An Importer filed a protest against the assessment of duty by a collector of customs, claiming therein that the merchandise was either dutiable at a less rate or was free of duty under certain paragraphs of the duti- able and free lists of the tariff act, which he specified in his protest.
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