Mitchell Co. v. United States

Paragraph 170 of the act of 1913 reads as follows:

170. Paving posts, railroad ties, and telephone, trolley, electric-light, and telegraph poles of. cedar or other noods, 10 per centum ad valorem.

In the free list there is a provision, paragraph 647, for “logs, timber, round, unmanufactured, hewn or sawed, sided or squared”; and for “sawed boards, planks, deals, and other lumber, not further manufactured than sawed, planed, and tongued and grooved,” not specially provided for.

There were imported at the port of Seattle, and free entry asked, various kinds of lumber and timber. There were many…