Lucius Quintus Cincinnatus Lamar

“ The evidence of the plaintiff's witnesses showed that the rails, as impoted , were too expensive for profitable use on American railroads; and that at the time of their importation it would have paid better to import a new rail of this character, provided it could be entered under the scrap-iron schedule, and remodeled for the purpose of making railroad rails, than to buy pig-iron, and manufacture the rails from that, because, for the purpose of making new iron rails, these rails were three processes further advanced than pig-iron would be. ”

“ But nothing shall be deemed scrap-iron except waste or refuse iron that has been in actual use, and is fit only to be remanufactured.' It is clear that the rails were dutiable either under the clause claimed by the collector to embrace them, or under the scrap-iron clause above quoted, invoked by the plaintiffs in error, since no provision of the metal schedule appears to have, or is claimed to have, any application to the question, and they were confessedly not on the free list. ”

“ The plaintiffs in error contend that the action of the collector was illegal in assessing, as 'iron bars for railroads or inclined planes,' old iron rails, which, it is admitted, were not adapted to any such use, nor imported for any such purpose, but which were manifestly imported solely for remanufacture. ”