March 7.

• delivered the opinion of the court to the following effect:

The opinion of this court is, that copper plates turned up at the edge are exempt Irom duty, al [*287] though imported under the denomination of raised bottoms.

'It appears to have been the policy of the United Stales to distinguish between raw and manufactured copper. From the facts stated, the copper in questioncannot be deemed manufactured copper within the intention of the legislature.

The opinion certified to the court below was, that round copper bottoms turned up aUthe edge are not iiabie to the payment ot duty within the meaning the stveral acts of congress.