United States v. Windmuller

The provisions of Schedule D of the tariff act of March 3, 1883, in prescribing rates of duty to be collected upon wood and wooden wares, make a plain discrimination between articles that are hewn and sawed, or sawed only, and those that are planed on one or both sides. Unless gun blocks are “rough-hewn or sawed only,” they fall within the classification of “manufactures of wood not specifically enumerated or provided for,” and are subject to an ad valorem duty of 35 per centum. The gun blocks imported by the defendants in error were made from planks first sawed to get the proper thickness of…