United States v. Potts
Supreme Court of the United States
THIS was a case certified from the circuit court for the district of Maryland. The question upon which the iudgés of that court differed in opinion JO was, Whether round copper bottoms turned up at the edge are hable to the payment of duty within the meaning of the several acts of congress.
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THIS was a case certified from the circuit court for the district of Maryland. The question upon which the iudgés of that court differed in opinion JO was, Whether round copper bottoms turned up at the edge are hable to the payment of duty within the meaning of the several acts of congress. Thé following facts were admitted, viz.' that the defendants imported a • certain quantity of round copper plates, under the denomination i',fiat bottomsround copper plates turned up at the edges, under the denomination of “ raised bottoms;” and square and oblong copper plates, under the denomination of “…
1Opinion of the Court
March 7.
Marshall^ Ch. J.
• delivered the opinion of the court to the following effect:
The opinion of this court is, that copper plates turned up at the edge are exempt Irom duty, al though imported under the denomination of raised bottoms.
'It appears to have been the policy of the United Stales to distinguish between raw and manufactured copper. From the facts stated, the copper in questioncannot be deemed manufactured copper within the intention of the legislature.
The opinion certified to the court below was, that round copper bottoms turned up aUthe edge are not iiabie to the payment ot duty…
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- National Maritime Union of America v. HerzogDistrict Court, District of Columbia · 1948
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