In re Guggenheim Smelting Co.
U.S. Circuit Court for the District of New Jersey
Appeal from Decision of the Board of General Appraisers Confirming the Action of the Collector at Perth Amboy.
1Opinion of the Court
ARCHBALD, District Judge.1
This case arises under section 29 of the act of July 24, 1897, 30 Stat. 210 [U. S. Comp. St. 1901, p. 3:957]> commonly known as the “Dingley Law.” The general provisions of the section are not new, having been brought forward from the “McKinley Bill,” where they first appear (Act Oct. 1, 1890, c. 1244, § 24, 26 Stat. 617), and being also found in the “Wilson Bill,” which succeeded it (Act Aug. 27, 1894, c. 349, § 21, 28 Stat. 551). The conceded purpose in each of these statutes was to encourage the establishment in this country of works where crude imported metals…
2Cases cited1 opinion
- Collector of Customs at Newark v. Balbach Smelting & Refining Co.U.S. Circuit Court for the District of New Jersey · 1897
3Cited by3 opinions
- American Smelting & Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1926
- Hamilton v. David C. Beggs Co.U.S. Circuit Court for the District of Southern Ohio · 1910
- Stroheim v. United StatesCourt of Customs and Patent Appeals · 1926