Mason v. Robertson
Supreme Court of the United States
ERROR, TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW FORK. This was an action by importers against :a former collector of the port'of New York to recover back duties of three cents a pound, exacted by the defendant in 1885, and paid by the plaintiffs under protest, on thirty casks of bichromate of soda, weighing 17,227 pounds, and valued at 3325 marks.
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ERROR, TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW FORK. This was an action by importers against :a former collector of the port'of New York to recover back duties of three cents a pound, exacted by the defendant in 1885, and paid by the plaintiffs under protest, on thirty casks of bichromate of soda, weighing 17,227 pounds, and valued at 3325 marks. The provisions of the'act of March 3, 1883, c. 121, § 6, relied on by either party, were as follows : “ Seo. 2499. There shall be levied, collected and paid on each and every non-enumerated article Avhich bears a…
1Opinion of the CourtJustice Gray
The ruling below was in accordance with decisions in other circuits. Biddle v. Hartranft, 29 Fed. Rep. 90; Lloyd v. McWilliams, 31 Fed. Rep. 261. But it appears to us to have proceeded upon an erroneous view of the statute, as applied to the case before the court.
The general scope of the similitude clause in the customs acts is defined in a recent. judgment of this court, delivered by Mr. Justice Field, as follows: “To place articles among those designated as enumerated, it is not necessary that they should be specifically mentioned. It is sufficient that they are designated in any way to…
2Cases cited5 opinions
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- Hartranft v. MeyerSupreme Court of the United States · 1890
- Arthur v. SussfieldSupreme Court of the United States · 1878
- Stuart v. MaxwellSupreme Court of the United States · 1854
- Fisk v. ArthurSupreme Court of the United States · 1881
3Cited by32 opinions
- Magone v. HellerSupreme Court of the United States · 1893
- Junge v. HeddenSupreme Court of the United States · 1892
- United States v. American Express Co.Court of Customs and Patent Appeals · 1925
- Lutz v. MagoneSupreme Court of the United States · 1894
- United States v. IrwinCourt of Customs and Patent Appeals · 1916
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