United States v. Wells, Fargo & Co.

This action concerns rhodium. The collector of customs at the port of New York, upon an advisory classification from the appraiser *159at that port, assessed it for duty as a "metallic mineral substance, crude,” at 20 per cent ad valorem, under the provisions of paragraph 183 of the tariff act of 1897, which reads:

Metallic mineral substances in a crude state, and metals unwrought, not specially provided for in this act, twenty per centum ad valorem; monazite sand and thorite, six cents per pound.

The appraiser reported it as "metallic rhodium” and advised the classification above given, which was…