Whelan v. United States

CONCURRING IN PART AND DISSENTING IN PART OPINION

I concur in the majority holding that the merchandise in the above-stated case is not a manufacture of wood and quote the following from Tide Water Oil Co. v. United States, 171 U. S. 210, 43 L. ed. 139, in support of that conclusion:

The primary meaning of the word “manufacture” is something made by hand, as distinguished from a natural growth; but as machinery has largely supplanted this primitive method, the word is now ordinarily used to denote an article upon the material of which labor has been expended to make the finished product.…