United States Supreme Court Cases & Opinions

U.S. Supreme Court

Schlesinger v. Beard, 120 U.S. 264 (1887)

Schlesinger v. Beard

Argued January 13, 1887

Decided January 31, 1887

120 U.S. 264

Syllabus

Punchings and clippings of wrought iron boiler plates and of wrought sheet iron, left after the completion of the process of the manufacture of the boiler plates into boilers, and of the ends of bridge rods and beams of wrought iron, cut off to bring the rods and beams to the required length and to remove imperfections, were in "actual use," within the meaning of the statute, in the manufacture of those respective things, and on importation into the United States are subject to duty as "wrought scrap iron."

Two actions at law: the first to recover back duties alleged to have been illegally exacted; the second, to recover additional duties after delivery of the goods. Judgment against the importers, who sued out these writs of error. The case is stated in the opinion of the Court.