Jones v. United States
United States Customs Court
1Concurrence
CONCURRING OPINION
Donlon, Judge:
I concur in the result. I do so for reasons slightly different, in part, from those set forth by my colleague.
*172The weight of evidence here of record shows that the chief use of the wagons at bar is to gather cotton from the picker on the farm, for transport to the gin. Such gathering is part of the operation of harvesting the cotton, a view which the presiding judge also suggested in the course of trial.
The verb harvest is defined in Webster’s New International Dictionary, 2d edition (1956), as follows:
To reap or gather, as any crop, material, or result; to…
2Cases cited1 opinion
- Tower v. United StatesUnited States Customs Court · 1954