U.S. Supreme Court
Arthur v. Fox, 108 U.S. 125 (1883)
Arthur v. Fox
Decided March 19, 1883
108 U.S. 125
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.