Nichols Copper Co. v. United States

Dallingee, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties *88alleged to have been, improperly exacted on an importation of copper ore imported from Cuba. A tax was assessed under section 601 (c) (7) of tbe Revenue Act of 1932 at tbe rate of 4 cents per pound on tbe copper contained in said ore.

Tbe protest alleges that—

* * * The said copper ore, being a product of Cuba, is free of duty and free under the Internal Revenue Act of 1932, in accordance with Section 316 of the Tariff Act of 1930, and Section 601-A of the…