United States Supreme Court Cases & Opinions

U.S. Supreme Court

Arthur v. Sussfield, 96 U.S. 128 (1877)

Arthur v. Sussfield

96 U.S. 128

Syllabus

1. The similitude clause of the Act of Aug. 30, 1842, 6 Stat. 565, applies only to nonenumerated articles.

2. In 1872 and 1873, a quantity of spectacles made of glass and steel were imported at New York, upon which the collector of the port, under the third section of the Act of June 30, 1864, 13 Stat. 205, exacted a duty of forty-five percent ad valorem. Held that they were dutiable under the ninth section of that act, which imposes "on pebbles for spectacles and all manufactures of glass, or of which glass shall be a component material, not otherwise provided for," a duty of forty percent ad valorem.

In 1872 and 1873, the plaintiffs, Sussfield, Lorsch, & Co., imported, at New York a quantity of spectacles made of glass and steel.

Arthur, the collector, held them to be subject to a duty of forty-five percent under the third section of the Act of June 30, 1864, which reads, "On all manufactures of steel, or of which steel shall be a component part, not otherwise provided for, forty-five percent," 13 Stat. 205, and exacted the duty at that rate.

The importers insisted that the duties were to be chargeable under the ninth section of the same act, which reads, "On pebbles for spectacles and all manufactures of glass, or of which glass shall be a component material, not otherwise provided for, forty percent." Id., 211.

Having paid the duty under protest, they brought suit to

Page 96 U. S. 129

recover the alleged excess. The court below held the goods to be dutiable under the ninth section of the Act of 1864. There was a verdict and judgment for the plaintiffs. The collector then brought the case here.