United States v. Saunders

• The question here is whether so-called mill buttings áre entitled to free entry under paragraph 712 of the tariff- act of 1909 or dutiable under paragraphs 201 or 479 of the same act. The material portions of the paragraphs are here inserted:

201. * * *’ Sawed lumber, not specially provided for in this section, one dollar and twenty-five cents per thousand feet, board measure.

479. Waste, not specially provided for, ten per centum ad valorem.

712. Wood; logs and round unmanufactured timber, including pulp woods, firewood, * * *.

• The case involves two appeals, the collector having assessed the…