Tower & Sons v. United States

This case presents the single question: Is an ensilage cutter, used m cutting green corn into small pieces which are simultaneously blown by fans through a pipe into a corn silo and there stored, to be subsequently fed to cattle, an agricultural implement within the meaning of that term as employed in paragraph 391 of the tariff act of 1913. The board answered this question in the negative, and the importers appeal. The paragraph reads as follows:

391. Agricultural implements: Plows, tooth and disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers, horserakes,…