Yee Chong Lung & Co. v. United States

Paragraph N of section 3 of the tariff act of 1913, among other things, provides that the decision of the collector as to the rate and *383amount of duties upon imported merchandise shall be final and conclusive against all parties interested therein "unless the owner, importer, consignee, or agent of such merchandise” shall file a protest or protests in writing with the collector, etc.

The two protests involved in this case were duly filed and the sufficiency thereof, except as hereinafter stated, is not challenged.

One protest was signed "Yee Chong Lung & Co. By F. L. Lawrence, atty.” and the…