In the 1893 case of Israel v. Arthur, the US Supreme Court ruled on a dispute involving customs duties. The plaintiff, Israel, imported iron from Sweden and Norway into New York City and was charged with a duty under an act that imposed taxes on "articles not enumerated" in other sections of the law. However, he argued that this tax should not apply to his goods because they were specifically mentioned elsewhere in the legislation - namely within a clause imposing duties on "iron in pigs." The court disagreed with this interpretation; it held that 'iron in pigs' referred only to crude iron first smelted from ore (also known as pig iron), while Israel's imports were more refined products known as blooms or billets. Therefore these items fell under the category for unenumerated articles and were subject to taxation accordingly.

In the dissenting opinion for Israel v. Arthur, Justice Brewer argued that the majority's decision to uphold a tax on imported goods stored in bonded warehouses was inconsistent with previous court rulings and violated principles of fairness. He contended that once an importer has complied with all legal requirements and paid any duties owed, their property should not be subject to further taxation until it enters into general circulation within the country. According to Justice Brewer, taxing goods while they are still under government control effectively punishes importers for delays caused by administrative processes beyond their control. Furthermore, he expressed concern that this ruling could open the door for additional taxes on other types of property held in public custody or trust.