Balbach Smelting & Refining Co. v. United States

MartiN, Judge,,

delivered the opinion of the court:

This appeal arises upon two importations of lead bullion from Mexico under the tariff act of October 3, 1913. Under paragraph 153 of that act the bullion was dutiable at the rate of 25 per cent ad valorem on the lead contained therein, and that rate of duty is not challenged in this case.

The first importation is known herein as lot No. 104 and was imported on July 29, 1915, at the port of New York, from whence it was transported in bond to the subport of Newark, N. J. On September 4, 1915, the importer filed with the collector at the latter…