United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Kid & Watson, 8 U.S. 1 (1807)

United States v. Kid & Watson

8 U.S. 1

ON CERTIFICATE OF DIVISION OF OPINION AMONG THE JUDGES

OF THE CIRCUIT COURT OF THE DISTRICT OF PENNSYLVANIA

Syllabus

In this case it was decided that round copper bars and copper plates turned up at the edges are not subject to duty under the Acts of Congress of 20 July, 1789, and 10 August, 1790, and the Act of 2 May, 1792, by which "copper in plates and copper in pigs and bars" are exempted from duty.

This case was certified from the Circuit Court of the District of Pennsylvania upon a division of opinion between the judges of that court upon the question whether certain articles of copper, viz., round copper bars, round copper plates, and round copper plates turned up at the edges, imported by the defendants, were subject to duty within the meaning of the acts of Congress; viz., 20 July, 1789, and 10th of August, 1790, vol. 1, p. 251, § 1, by which "copper in plates" is exempt from duty, and the Act of 2 May, 1792, vol. 2, p. 71, § 2, by which "copper in pigs and bars" is also exempt from duty.

The jury found a special verdict the substance of which was that such articles as those in question are of no use in the form in which they are imported, but are worked up as a raw material. That the round, the square, and the flat bars are by the manufacturers and artists known by the denomination of "bars." That all the articles are sold by weight, and the same price is paid for round as for square or flat bars, and for round plates and round plates turned up at the edges as for square or oblong plates. "And that all the aforesaid

Page 8 U. S. 2

articles come under the description of bars and plates."

Rodney, Attorney General, admitted that the case was not to be supported on the part of the United States, and that judgment must be given for the defendants.