United States v. Dixie Veneer Co.

This is an appeal from a judgment of the United States Customs Court, First Division.

Merchandise, consisting of certain so-called "flitches” in varying lengths and irregular in other dimensions, produced from defective walnut logs which were sawed so as to eliminate their defective portions, and walnut half logs which were sawed longitudinally, was admitted free of duty under paragraph 1803 of the Tariff Act of 1930, but was assessed with an internal revenue tax of $1.50 per thousand feet, board measure, by the Collector of Customs at the port of Norfolk, Va., under section 601 (c) (6) of the…