Tariffs: a Study in Method

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345 the inflow of appeals by attempting to curb two presumed abuses of the system as it then was — the absence of any fees charged by the court, and the practice of lawyers in fighting cases on the " contingent fee " system — that is, charging their clients a fee only if the case were successful. The U.S. Treasury was strongly of opinion that both the absence of a protest fee and the " contingent fee " system led to an abuse of the whole system. The 191 3 Act provides (paragraph M) for the depo...sit of a fee of i dollar for each entry in the case of valuation ' cases, and (paragraph N) for the deposit of a fee of i dollar with respect to each protest, in the case of classification cases, the fee to be returned in the event of the protest being sustained.
The Government was defeated in its own administrative courts on the question of the interpretation of clause N, and, as the law then stood — i.e., that a protest might cover more than one entry — seemed hardly likely to do much to check the stream of protests.^ The Act provides, as regards contingent fees (paragraph N) that " no agreement for a contingent fee in respect to recovery or refund under protest shall be lawful.


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