Arthur v. Sussfield
Supreme Court of the United States
Error to the- Circuit Court of the United States for the Southern District of New York. ■ In 1872 and 1873, the plaintiffs, Sussfield, Lorsch, & Co., imported, at New York, a quantity of spectacles made of glass and steel.
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Error to the- Circuit Court of the United States for the Southern District of New York. ■ In 1872 and 1873, the plaintiffs, Sussfield, Lorsch, & Co., imported, at New York, a quantity of spectacles made of glass and steel. Arthur, the collector,, held them to -be subject to a duty of forty-five per cent, under the third section of the act of June 30, 1864, which reads, “On all manufactures of steel, or of which steel shall be a component part, no.t otherwise provided for, forty-five per cent ” (13 Stat. 205), and exacted fhe duty at that rate. - - The importers insisted that the duties were…
1Opinion of the CourtJustice Hunt
The question in this cas'e is as to the proper duty to be imposed.
On the part of the. government, it is now insisted that the third and the ninth sections of the act of June 30, 1864, give a partial description of the articles taxed; but that neither is so complete ■ as to exclude the other, and therefore neither description can be applicable: hence it is argued that spectacles must be treated as a-non-enumerated article, and that equally resembling two enumerated articles, — to wit, those of which steel is a component and those of which glass is a .component, — they must, under the…
2Cases cited2 opinions
- United States v. IshamSupreme Court of the United States · 1873
- Powers v. BarneyU.S. Circuit Court for the District of Southern New York · 1863
3Cited by22 opinions
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- Mason v. RobertsonSupreme Court of the United States · 1891
- United States v. CochranCourt of Customs and Patent Appeals · 1912
- Smith v. RheinstromCourt of Appeals for the Sixth Circuit · 1895
- General Electric Co. v. United StatesCourt of Customs and Patent Appeals · 1913
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