MR. JUSTICE GRAY, after stating the case as above, delivered the opinion of the court.
The ruling below was in accordance with decisions in other circuits. Biddle v. Hartranft, 29 Fed. Rep. 90; Lloyd v. McWilliams, 31 Fed. Rep. 261. But it appears to us to have proceeded upon an erroneous view of the statute, as applied to the case before the court.
The general scope of the similitude clause in the customs acts is defined in a recent...
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