
120 U.S. 264 (1887)
SCHLESINGER
v.
BEARD.
SCHLESINGER
v.
UNITED STATES.
Supreme Court of United States.
Argued January 13, 1887.
Decided January 31, 1887.
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS.
Mr. L.S. Dabney and Mr. William S. Hall for plaintiff in error.
Mr. Solicitor General for defendant in error.
MR. CHIEF JUSTICE WAITE delivered the opinion of the court.
These cases involve substantially the same questions, and may be considered together. One is a suit by Naylor & Co.; importers, against Beard, the collector of customs in Boston, to recover back duties alleged to have been illegally exacted, and the other is a suit by the United States against the same importers to recover additional duties assessed on the liquidation of an entry after the delivery of the goods upon payment of estimated duties.
*265The facts are these: In October, 1879, Naylor & Co., imported into the port of Boston from England 170 tons of wrought scrap iron, consisting "of the punchings and clippings of wrought iron boiler plates and wrought sheet iron, left after the process of the manufacture of the boiler plates into boilers was completed, 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." When the entry was made at the custom house, the duties were estimated upon the whole at the rate of eight dollars per ton. On the payment of this estimate the iron was delivered to the importers. Afterwards, 263,332 pounds were classified by the customs officers