E. C. Miller Cedar Lumber Co. v. United States

This is an appeal from a judgment of the United States Customs Court, First Division, dismissing the protest of appellant — an American manufacturer — against the assessment of duties, by the collector at the port of Seattle, Wash., on certain imported lumber.

The merchandise in question, imported into the United States from the Dominion of Canada, is described in the brief of counsel for appellant in the following manner:

* * * (1) beveled cedar siding lumber dressed on all four sides, one-half inch thick on one side and tapering to a feather edge on the other side, by six inches in width,…