Frazee v. Moffitt

This is a suit against the collector of customs at Souse’s Point, to recover back duties paid on hay in bales, imported from Canada into the United Stat,es. There is no duty on hay by name, but section 2516 of the Revised Statutes provides as follows:

“ There shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not herein enumerated or provided for, a duty of ten per centum ad valorem,; and on all articles manufactured in whole or in part, not herein enumerated or provided for, a duty of twenty per centum ad valorem.”

Hay is not otherwise enumerated or…