Ansonia Copper & Iron Works v. United States

DallingeR, Judge:

This is a suit against the United States, arising at the port of Detroit, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation described on the invoice as “One Dismantled Copper Still with Condenser, Beer Heater, Slop Strainer, Receiving tanks, Cooler & Pipe Connections.” Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for, plus an additional tax of 3 cents per pound under section 601 (c) (7) of the Revenue Act…