Arthur v. Fox
108 U.S. 125 (1883)

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U.S. Supreme Court

Arthur v. Fox, 108 U.S. 125 (1883)

Arthur v. Fox

Decided March 19, 1883

108 U.S. 125

Syllabus

1. A nonenumerated article, if found to bear a substantial similitude to an enumerated article either in material, quality, texture, or use to which it may be applied, is made by § 2499, Rev.Stat., liable to the duty imposed upon the enumerated article.

2. A nonenumerated article composed of cow hair and cotton, resembling and used for the same purposes as an enumerated article of goats' hair and cotton, is liable to the same duty as the latter.

Action to recover back duties claimed to have been illegally exacted by the collector of New York.

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