Emery v. United States

Mollison, Judge:

The ultimate consignees of the merchandise involved in this case were two farmers each of whom wished to construct a silo on his farm. They contacted a sawmill operator in Canada, gave him the dimensions in height and diameter of the silos they wished to construct, and ordered from him the wooden material for the walls of the silos. In response to the orders, the sawmill operator turned out so-called “match boards” or “match planks,” approximately 5% inches wide by 1% inches thick in their dressed condition, planed on two sides, and tongued and grooved on the edges. *304Apparently,…