Collector of Customs at Newark v. Balbach Smelting & Refining Co.

KIRKPATRICK, District Judge.

This matter is brought before the court by an appeal of the collector of customs at the port of Newark, in the district of New Jersey, from a decision of the board of general appraisers made March 30,1896, concerning the rate and amount of duty charged on certain lead in pigs and bars." It appears that the merchandise was assessed for duty by the collector at the rate of one cent per pound, gross weight, under paragraph 166 of the act of congress of August 27, 1894. Against the assessment the Balbach Smelting & Refining Company duly entered their protest upon the…