Butterfield v. Arthur
U.S. Circuit Court for the District of Southern New York
[At law. Action by Frederick Butterfield and others against Chester A. Arthur, collector of the port of New York, to recover back duties alleged to have been illegally exacted. There was a verdict for plaintiffs, and defendant moves for a new trial.]
1Opinion of the Court
WALLACE, District Judge.
The plaintiffs, in November, 1874, imported into the port of New York certain merchandise invoiced as “calf-hair goods,” upon which the defendant, as collector of the port, exacted a duty of thirty-five per centum ad valorem, it being claimed by the collector that the merchandise was dutiable as “a manufacture of cotton, not otherwise provided for,” under Schedule A, of section 2504 of the Revised Statutes of the United States. The plaintiffs protested against the payment of the duty thus exacted, and now insist that their merchandise should have been classified as “a…
2Cases cited1 opinion
- Arthur v. SussfieldSupreme Court of the United States · 1878
3Cited by2 opinions
- United States v. Sixty-Five Terra-Cotta VasesU.S. Circuit Court for the District of Southern New York · 1883
- Wiebusch & Hilger. Ltd. v. United StatesCourt of Appeals for the Second Circuit · 1898