CONSUETUDINES FEUDORUM. The name of an institute of the feudal system and usages, compiled about the year 1170, by authority of the emperor Frederic, surnamed Barbarossa. Ersk. Inst. B. 2, t. 3, n. 5. CONSUL, government, commerce. Consuls are commercial agent's appointed by a government to reside in the seaports of a foreign country, and commissioned to watch over the commercial rights and privileges of the nation deputing them. A vice-consul is one acting in the place of a consul.
2. Consuls have been greatly multiplied. Their duties and privileges are now generally limited, defined and secured by commercial treaties, or by the laws of the countries they represent. As a general rule, it may be laid down that they represent the subjects or citizens of their own nation, not otherwise represented. Bee, R. 209 3 Wheat. R. 435; 6. Wheat. R., 152; 10 Wheat. 66; 1 Mason's R. 14.
3. This subject will be considered by a view, first, of the appointment, duties, powers, rights, and liabilities of American consuls; and secondly, of the recognition, duties, rights, and liabilities of foreign consuls.
4. - 1. Of American consuls. First. The president authorized by the Constitution of the United States, art. 2, s. 2, el. 3, to nominate, and, by and with the advice and consent of the senate, appoint consuls.
5. - Secondly. Each consul and vice-consul is required, before he enters on the execution of his office, to give bond, with such sureties as shall be approved by the secretary of state, in a sum not less than two thousand nor more than ten thousand dollars, conditioned for the true and faithful discharge of the duties of his office, and also for truly accounting for all moneys, goods and effects which may come into his possession by virtue of the act of 14th April, 1792, which bond is to be lodged in the office of the secretary of State. Act of April 14, 1792, sect. 6.
6. - Thirdly. They have the power and are required to perform many duties in relation to the commerce of the United States and towards masters of ships, mariners, and other citizens of the United States; among these are the authority to receive protests or declarations which captains, masters, crews, passengers, merchants, and others make relating to American commerce; they are required to administer on the estate of American citizens, dying within their consulate, and leaving no legal representatives, when the laws of the country permit it; [see 2 Curt. Ecc. R. 241] to take charge and secure the effects of stranded American vessels in the absence of the master, owner or consignee; to settle disputes between masters of vessels and the mariners; to provide for destitute seamen within their consulate, and send them to the United States, at the public expense. See Act of 14th April, 1792; Act of 28th February, 1803, ch. 62; Act of 20th July, 1840, Ch. 23. The consuls are also authorized to make certificates of certain facts in certain cases, which receive faith and credit in the courts of the United States. But those consular certificates are not to be received in evidence, unless they are given in the performance of a consular function; 2 Cranch, R. 187; Paine, R. 594; 2 Wash. C. C. R. 478; 1 Litt. R. 71; nor are they evidence, between persons not parties or privies to the transaction, of any fact, unless, either expressly or impliedly, made so by statute. 2 Sumn. R. 355.
7. - Fourthly. Their rights are to be protected agreeably to the laws of nations, and of the treaties made between the nation to which they are sent, and the United States. They are entitled, by the act of 14th April, 1792, s. 4, to receive certain fees, which are there enumerated. And the consuls in certain places, as London, Paris, and the Barbary states, receive, besides, a salary.
8. - Fifthly. A consul is liable for negligence or omission to perform, seasonably, the duties imposed upon him, or for any malversation or abuse of power, to any injured person, for all damages occasioned thereby; and for all malversation and corrupt conduct in office, a consul is liable to indictment, and, on conviction by any court of competent jurisdiction, shall be fined not less than one, nor more than ten thousand dollars; and be imprisoned not less than one nor more than five years. Act of July 20, 1840, ch. 23, cl. 18. The act of February 28, 1803, ss. 7 and 8, imposes heavy penalties for falsely and knowingly certifying that property belonging to foreigners is the property of citizens of the United States; or for granting a passport, or other paper, certifying that any alien, knowing him or her to be such, is a citizen of the United States.
SUITOR comments: Is it possible our persons are US consuls? If you read into it a little it looks like they may be and if that is the case they certainly use a protest or "under protest". I follow this logic to this conclusion also as a dishonor (protest) would invalidate a return but the jurat would still be good.
Here is the last tid bit I could find on "under protest" in the IRS codes. It is the only cite found. It looks like you can still take civil action for a refund if you use "under protest" they can't bar you for it.
Quote:
26 USC Sec. 7422 01/03/2012 (112-90)
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 76 - JUDICIAL PROCEEDINGS
Subchapter B - Proceedings by Taxpayers and Third Parties
-HEAD-
Sec. 7422. Civil actions for refund
-STATUTE-
(a) No suit prior to filing claim for refund
No suit or proceeding shall be maintained in any court for the
recovery of any internal revenue tax alleged to have been
erroneously or illegally assessed or collected, or of any penalty
claimed to have been collected without authority, or of any sum
alleged to have been excessive or in any manner wrongfully
collected, until a claim for refund or credit has been duly filed
with the Secretary, according to the provisions of law in that
regard, and the regulations of the Secretary established in
pursuance thereof.
(b) Protest or duress
Such suit or proceeding may be maintained whether or not such
tax, penalty, or sum has been paid under protest or duress.
So I hope this was helpful, weird though only 3 cites of this phrase between the UCC and title 26. Powerful words often do not need much explaination. the utterance of Yehoshuah can drive out the wickedest of beast, if you TRUST in Him. Just a thought and an alternative.
Be well and blessings
Nickname