The United States v. Kid and Watson.

page 1

4 Cranch’s Reports, 1.

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.

2 Peter’s Digest, 97, "Duties."
Round copper bottoms turned up at the edge are not liable to duty, although imported under the denomination of raised copper bottoms. The United States v. Potts et al. 5 Cranch, 28, post.
The denomination of merchandise, subject to the payment of duties, is to be understood in a commercial sense, although it may not be scientifically correct. All laws regulating the payment of duties are for practical application to commercial operations, and are to be understood in a commercial sense. And it is to be presumed that congress so used and intended them to be understood. United States v. One Hundred and Twelve Casks of Sugar, 8 Peters, 277.

Vol. II.-1