Legal Opinion

American Smelting & Refining Co. v. United States

Court of Customs and Patent Appeals

Decided February 25, 1926No. 2650PublishedCited by 8 opinions

1Opinion of the CourtGraham, Presiding Judge

The appellant, American Smelting & Refining Co., imported, December 23, 1922, at Perth Amboy, N. J., two lots of crude ore, which ores contained silver, lead, zinc, and other metallic elements. On wet assay, without deduction, they were found and reported by the Government assayer to contain the following percentages of lead and zinc:

Lead Zinc

40 bags_ 35.10 ' 34.00

260 bags_ 23. 40 38. 80

The appellant owns and operates at Perth Amboy, N. J., a lead smelting and refining plant duly designated as a bonded smelting warehouse under the provisions of section 312 of the Tariff Act of 1922,…

2Cases cited7 opinions

  1. Marriott v. BruneSupreme Court of the United States · 1850
  2. United States v. ShallusCourt of Customs and Patent Appeals · 1911
  3. Consolidated Kansas City Smelting & Refining Co. v. United StatesCourt of Customs and Patent Appeals · 1911
  4. In re Guggenheim Smelting Co.Court of Appeals for the Third Circuit · 1903
  5. In re Guggenheim Smelting Co.U.S. Circuit Court for the District of New Jersey · 1903

2 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Hayus-Sammons Chemical Co. v. United StatesCourt of Customs and Patent Appeals · 1968
  2. Hayes-Sammons Chemical Co. v. United StatesUnited States Customs Court · 1966
  3. Henry Clay & Bock & Co. v. United StatesUnited States Customs Court · 1959
  4. Grace v. United StatesUnited States Customs Court · 1952
  5. Henry Clay & Bock & Co. v. United StatesUnited States Customs Court · 1951

3 more not listed; retrieve them via the Exa API.

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