United States v. Brown

The appellees imported merchandise, the liquidation of duties upon which was had on September 22,1913, under the act of 1909. Protest was filed with the collector on October 4, 1913, one day after the act of 1913 took effect. No protest fee was paid within the time prescribed by that act. At the hearing a motion was made to dismiss the proceeding for failure to pay this fee. Admittedly this motion should have been granted if the requirement for the payment of a protest fee is applicable to a case in which liquidation took place under the act of 1909. The board held that the right to proceed…