United States v. Goldberg

This is an appeal by the United States from the Board of General Appraisers sustaining the importer’s protest as to scrap iron, which was assessed for duty under paragraph 118 of the tariff act of 1909 •at SI per ton.

The protest raised two issues: (1) That this iron was free of duty Under paragraph 500 of the same act; and (2) that it was also entitled to free entry as old junk under the provisions of paragraph 600.

The latter claim in the protest was overruled by the board and -no appeal therefrom having been taken by the importer, the only question before us is as to the correctness of the…