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
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.