United States v. Consolidated Kansas City Smelting & Refining Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7911 (T. D. 36439). [Oral argument Oct. 18,1917, by Mr. Mulvaney and Mr. wakefield.) !
1Opinion of the CourtMontgomery, Presiding Judge
The importation was assessed for duty as lead-bearing ore under the first clause of paragraph. 152, tariff act of 1913, which reads 'as follows:
Lead-bearing ores of ali kinds, containing more than 3 per centum of lead; f cent per pound on the lead contained therein.
The Board of General Appraisers sustained the protest claiming the importation free of duty as regulus of copper under paragraph 461.
In this court it is not claimed that the merchandise is dutiable as an ore, but it is contended that it falls within the provisions of paragraph 152 by similitude, and alternatively it is claimed to…
2Cases cited2 opinions
- United States v. American Smelting & Refining Co.Court of Customs and Patent Appeals · 1914
- Spencer v. Philadelphia Smelting & Refining Co.U.S. Circuit Court for the District of Colorado · 1899
3Cited by3 opinions
- Lang v. United StatesCourt of Customs and Patent Appeals · 1920
- Lang v. United StatesCourt of Customs and Patent Appeals · 1920
- United States v. Nassau Smelting & Refining Works, Ltd.Court of Customs and Patent Appeals · 1930