Consolidated Kansas City Smelting & Refining Co. v. United States

This is an ■ appeal from a decision of the Board of General Appraisers affirming the assessment of duty made by the collector upon merchandise imported at the port of El Paso, Tex.

The merchandise in question consists of a number of shipments of ore from Mexico, each shipment containing lead in large or small percentage and each containing over 10 per cent of zinc. All were assessed with duty on both the lead and the zinc contents under para*473graphs 181 and 193 of the act of 1909. These paragraphs read as follows:

181. Lead-bearing ore of all kinds, one and one-half cents per pound on the lead…