protest

A remonstrance. A technical term for a proceeding to cancel or defeat an entry of public lands. 42 Am J1st Pub L § 31. A notice, preferably in writing, given at the time a payment is paid, to the person who made the demand, that the person making the payment does not acquiesce in the legality of the demand or surrender any right he may have to recover back the money paid. Meyer v Clark (NY) 13 Daly 497, 509. An objection to the payment of a customs duty; a distinct and clear specification of each substantive ground of objection to the payment of the duty. 21 Am J2d Cust D §§ 91 et seq. An objection within limitations of time fixed by law to an administrative rule or regulation. 2 Am J2d Admin L § 288. A formal objection to the proposed action of a city council or other authority in making a local improvement. 48 Am J1st Spec A § 153. The procedure of a taxpayer who questions his liability to the tax assessed against him or the validity of the statutes or proceeding pursuant to which it was assessed, thereby making a basis for the recovery back of the money paid by showing that payment was not voluntary. Jaynes v Heron, 46 NM 431, 130 P2d 29, 142 ALR 1191. The expression "under protest" has a well-known meaning in the business world and when written upon a receipt imports that the person writing it intends to enforce his rights. The words ordinarily signify that the receipt or objects to receiving the thing in its condition, or under the circumstances, but does so, under compulsion of circumstances, to prevent still further loss, but at the same time retaining all his rights of action against the other party. Anno: 1 ALR 904. See marine protest; objection; protest of negotiable instrument; remonstrance.