United States v. Baxter

These two cases were heard together in this court. The record is the same in both cases except that in case number 1932 the poles were invoiced as cedar telegraph poles, whereas in the other case they were not specifically so designated. As a matter of fact the merchandise imported consisted either of poles or piles, certain items being invoiced as cedar poles and other items as cedar piles. In. these entries, the cedar piles were returned by the appraiser free of duty. The poles were assessed for duty under paragraph 170 of the act of 1913, reading as follows:

Paving posts, railroad ties, and…