MR. JUSTICE CLIFFORD delivered the opinion of the court.
Customs duties, illegally exacted, may be recovered back by an action in the Circuit Court against the collector for money had and received, provided the payment was made under protest, in writing, signed by the party, as required by the act of Congress applicable to the case. 5 Stat. 727; 13 id. 214; The Assessors v. Osborn, 9 Wall. 567.
Circuit Courts under existing laws have not jurisdiction...
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