ing the rate and amount of duties chargeagle, discovered after liquidation, may be corrected within one year from the time of entry under Section 21 of the Act of June 22, 1874, which provides:

"That whenever goods, wares, and merchandise shall have been entered and passed free of duty, and whenever duties upon imported goods, wares, and merchandise shall have been liquidated and paid, and such goods, wares, and merchandise shall have been delivered to the owner, importer, agent or consignee, such entry and passage free of duty and such settlement of duties shall, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent or consignee, be final and conclusive upon all parties."

This correction is made by reliquidation of the entry, which reliquidation constitutes in fact a new liquidation against which the importer, if dissatisfied therewith, may protest in writing in the manner and form provided for under Paragraph N of Section III of the Tariff Act of October 3, 1913. Failure to so protest within the statutory time prescribed makes the reliquidation final and conclusive against the interests of the importer, and no subsequent review can be had thereof in any court of law. (See U. S. vs. Louisville Pillow Co., T. D. 27260, and U. S. vs. Tiffany, T. D. 27754.) (Chapter VIII, Section 6.)

Erroneous View of the Facts

SEC. 3. As to the correction of errors in liquidation adverse to the interests of the importer, arising solely upon errors of fact, it is provided by Section I of the Act of March 3, 1875:

"That no moneys collected as duties on imports, in accordance with any decision, ruling, or direction previously made or given by the Secretary of the Treasury, shall, except as hereinafter provided, be refunded or repaid, unless in accordance with the judgment of a circuit or district court of the United States giv

ing construction to the law, and from which the Attorney General shall certify that no appeal or writ of error will be taken by the United States; or unless in pursuance of a special appropriation for the particular refund or repayment to be made: Provided, That whenever the Secretary shall be of the opinion that such duties have been assessed and collected under an erroneous view of facts in the case, he may authorize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts ascertained shall, in his opinion, justify; but no such reliquidation shall be allowed unless protest, and appeal shall have been made as required by law."

It is also provided by said section:

"That this act shall not affect the refund of excess of deposits based on estimated duties nor prevent the correction of errors in liquidation, whether for or against the Government, arising solely upon errors of facts discovered within one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of discovery."

As to the first proviso it has been held by the Attorney-General of the United States (Treasury Decision 16488) that the term "erroneous view of the facts in the case" contemplates a mistake of fact on the Government's part alone, to correct which it will be necessary that a protest in due form, as required by law, shall have been filed. (Paragraph N, Section III, of the Act of October 3, 1913.) (Chapter VIII, Section 5.)

Mutual Mistake of Fact

SEC. 4. As to the last proviso, the AttorneyGeneral holds (Treasury Decision 16488) that the same has reference to mistakes of fact in the meaning of the common law; that is, to "mutual mistakes of fact," and that relief may be granted without the requirement of a protest, if discovered by the importer within one year from the date of payment of the duties and brought to the notice of the collector within ten days after its discovery.

CHAPTER XXIII

REFUND OF DUTIES

No Refund of Duties Where Goods Have Left Custody and Control of the Government

SEC. 1. By Section 3025 of the Revised Statutes it is provided that

"No refund of the duties shall be allowed on the export of any merchandise after it has been removed from the custody and control of the Government, except in the cases provided in Sections three thousand and nineteen, three thousand and twenty, three thousand and twenty-two, and three thousand and twentysix."

(Sections 3019, 3020, 3022 and 3026 of the Revised Statutes referred to relate to the exportation of goods with the benefit of drawback, and have been superseded by Paragraph O of Section III of the Act of October 3, 1913.)

Stability of Decisions

SEC. 2. Under Section II of the Act of March 3, 1875, entitled "An Act restricting the refunding of customs duties and prescribing certain regulations of the Treasury Department," it is provided:

"That no ruling or decision once made by the Secretary of the Treasury, giving construction to any law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concur rence with an opinion of the Attorney-General recommending the same, or a judicial decision of a circuit or district court of the United States conflicting with such ruling or decision, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States: Provided, That the Secretary of the Treasury may, in his discretion, decline to acquiesce in the judgment, decision, or ruling of an inferior.

court upon any question affecting the interests of the United States, when, in his opinion, such interests require a final adjudication of such question by the court of last resort."

This section, in so far as it relates to a review by the courts, has been superseded by the Customs Administrative Act of June 10, 1890, and Acts amendatory thereof.

Notice of Change in Classification

SEC. 3. As to changes in classification involving the assessment of higher rates of duty, there is no statutory limitation other than that imposed by Section 21 of the Act of June 22, 1874, heretofore cited. The Treasury Department has, however, established a rule that such changes, when promulgated, shall not become effective until thirty days after date thereof. (Treasury Decision 28627 and Treasury Decision 36551). (Chapter XXII, Section 2.)

Refund of Excess of Deposits and Payments on Appeal

SEC. 4. The refund of estimated duties deposited in excess and payments made under protest and appeal are provided for by Paragraph Y of Section III of the Tariff Act of October 3, 1913. (Chapter XXII, Section 1.).

Assignments of Claims Against the United States Prior to Allowance Thereof-Null and Void

SEC. 5. The assignment of claims against the United States for the refund of duties prior to the allowance of such claims are null and void under Section 3477 of the Revised Statutes, which provides that:

"All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void, unless they are freely made and executed in the presence of at least two attesting witnesses, after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a warrant for the payment thereof. Such transfers, assignments, and powers of attorney must recite the warrant for payment, and must be acknowledged by the person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by the certificate that the officer, at the time of the acknowledgment, read and fully explained the transfer, assignment, or warrant of attorney to the person acknowledging the same."

Debts Due the United States to Be Deducted from Any Judgment Recovered Against the United States by Such Debtor.

SEC. 6. Refunds of duties due the importer are to be withheld if claimant is indebted to the United States, it being provided by the Act of March 3, 1875, Chapter 149, Stat. at Large, Vol. 18, p. 481:

"That when any final judgment recovered against the United States, or other claim duly allowed by legal authority, shall be presented to the Secretary of the Treasury for payment, and the plaintiff or claimant therein shall be indebted to the United States in any manner, whether as principal or surety, it shall be the duty of the Secretary of the Treasury to withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States; and if such plaintiff or claimant assents to such set-off, and 'discharges his judgment or an amount thereof equal to said debt or claim, the Secretary shall execute a discharge of the debt due from the plaintiff to the United States. But if such plaintiff, or claimant, denies his indebtedness to the United States, or refuses to consent to the set-off, then the Secretary shall withhold payment of such further amount of such judgment, or claim, as in his opinion will be sufficient to cover all legal charges and costs in prosecuting the debt of the United States to final judgment, and if such debt is not already in suit. it shall be the duty of the Secretary to cause legal proceedings to be immediately commenced to enforce the same, and to cause the same to be prosecuted to final judgment with all reasonable