Cadwalader v. Jessup & Moore Paper Co.,
149 U.S. 350 (1893)

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U.S. Supreme Court

Cadwalader v. Jessup & Moore Paper Co., 149 U.S. 350 (1893)

Cadwalader v. Jessup & Moore Paper Company

No. 276

Submitted April 27, 1893

Decided May 10, 1893

149 U.S. 350


Old India rubber shoes, invoiced as "rubber scrap" and entered as "scrap rubber" were exempt from duty under the similitude clause, § 2499, of Title 33 of the Revised Statutes, as enacted by § 6 of the Act of March 3, 1883, 22 Stat. 491, as being substantially crude rubber under § 2503, they laving lost their commercial value as articles composed of India rubber or India rubber fabrics or India rubber shoes.

The case is stated in the opinion.

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