Legal Opinion

Arthur v. Morrison

Supreme Court of the United States

Decided April 15, 1878No. 517PublishedCited by 39 opinions

Error to the Circuit Court of the United States for the Southern District of New York. Morrison and others brought this suit to recover the sum exacted from them by Arthur, the collector of the port of New York, in excess of what they protested was the lawful duty upon certain imported veils.

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Error to the Circuit Court of the United States for the Southern District of New York. Morrison and others brought this suit to recover the sum exacted from them by Arthur, the collector of the port of New York, in excess of what they protested was the lawful duty upon certain imported veils. The portion of the eighth section of the act of June 30, 1864, c. 171, 13 Stat. 210, applicable to the case, is as follows: “ That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on…

1Opinion of the CourtJustice Hunt

It was undisputed upon the pleadings that the Veils in question were commercially known among importers and dealers, and were bought and sold, as “ crape veils,” and never otherwise.

The question of law thus presented is, whether veils, which are not commonly called “ silk veils,” but are veils manufactured of silk, and are known commercially as “ crape veils,” and not otherwise, are liable to a duty of sixty per cent.

The argument of the government is, .that the statute in question is a comprehensive one, intended to include all articles made of silk, or of which silk-is the component material…

2Cases cited7 opinions

  1. Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
  2. 200 Chests of TeaSupreme Court of the United States · 1824
  3. Movius v. ArthurSupreme Court of the United States · 1877
  4. Homer v. The CollectorSupreme Court of the United States · 1864
  5. United States v. One Hundred and Twelve Casks of SugarSupreme Court of the United States · 1834

2 more not listed; retrieve them via the Exa API.

3Cited by39 opinions

  1. Roberts v. Northern Pacific RailroadSupreme Court of the United States · 1895
  2. American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
  3. Newman v. ArthurSupreme Court of the United States · 1883
  4. Cadwalader v. ZehSupreme Court of the United States · 1894
  5. Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888

34 more not listed; retrieve them via the Exa API.

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