Nichols v. United States
Supreme Court of the United States
Appeal from-the Court of Claims. An act of Congress of February 26, 1845,* construing, a former act relative to duties paid under protest, says: “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,ator before the payment of said duties, setting forth distinctly and specifically the igrounds of objection to the payment thereof.” 'In this…
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Appeal from-the Court of Claims. An act of Congress of February 26, 1845,* construing, a former act relative to duties paid under protest, says: “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,ator before the payment of said duties, setting forth distinctly and specifically the igrounds of objection to the payment thereof.” 'In this state,o.f the statute.law, Nichols &Go., merchants, of New York, imported'from abroad to that city, in 18.47-51, certain casks…
1Opinion of the CourtJustice Davis
Two questions arise-in this case:
1st. Was there any liability on the part of the government to refund these duties prior to the act establishing the Court of Claims ?
2d. If not, has that act fixed any new liability’on the government?
The immunity of the United States from suit is one of the main elements to be considered in determining the merits of' this controversy. Every government has an inherent right to protect itself against suits, and if, in the liberality of legislation, they are permitted,.it is only on such terms- and conditions as ai’e prescribed 'by statute. The principle is…
2Cases cited2 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- Curtis's Administratrix v. FiedlerSupreme Court of the United States · 1863
3Cited by144 opinions
- United States v. LeeSupreme Court of the United States · 1882
- Taylor v. SecorSupreme Court of the United States · 1876
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- United States v. BormesSupreme Court of the United States · 2012
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