Legal Opinion

Spencer v. Philadelphia Smelting & Refining Co.

U.S. Circuit Court for the District of Colorado

Decided May 15, 1899PublishedCited by 2 opinions

Appeal by Otis B. Spencer, surveyor of customs at the port of Denver, from a decision (G. A. 4308) of the Board of General Appraisers, reversing his classification of certain importations.

1Opinion of the CourtMarshall, District Judge

(orally). Thjs is an appeal from a decision of the Board of General Appraisers on the following facts: A smelting company imported from Mexico certain copper matte, and entered it at the port of Pueblo. The surveyor of customs classified it for duty as “lead-bearing ore.” The smelting company protested against this classification, and this protest was heard by the Board of General Appraisers, and decided in favor of the smelter; the board holding that this matte was in fact copper regulus, and not lead-bearing ore. There was an appeal taken to this court from that decision. Paragraph 181,…

2Cited by2 opinions

  1. Lang v. United StatesCourt of Customs and Patent Appeals · 1920
  2. United States v. Consolidated Kansas City Smelting & Refining Co.Court of Customs and Patent Appeals · 1917

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