Casal v. United States

Johnson, Judge:

The merchandise the subject of this suit consists of 26 tons of sheet, angle, and scrap iron and 1 ton of old brass, imported from St. Thomas, Virgin Islands, and entered at the port of San Juan, Puerto Rico. The sheet, angle, and scrap iron were classified and assessed with duty as scrap iron under the provisions of paragraph 301 of the Tariff Act of 1930, at the rate of 75 cents per ton. The old brass was entered free of duty under paragraph 1634 but was assessed with an excise tax of 4 cents per pound on the copper content thereof under section 3425 of the Internal Revenue…