United States v. Leigh

CONCURRING OPINION.

Barber, Judge:

I concur in the foregoing opinion of my brother Martin and think that in addition thereto what follows is worthy of mention.

The term “machine tools” first appeared in paragraph 197 of the act of 1909, and was not in that act defined. Its meaning was first passed upon by this court in a carefully considered opinion in Myers v. United States (1 Ct. Cust. Appls., 226; T. D. 31260). The subject was reviewed in Sears v. United States (2 Id., 329; T. D. 32065), and it was held there that a machine tool connoted the application of power other than that of the…