Child v. United States

Keefe, Judge:

The question at issue in this case arises by reason of the assessments of duty and internal revenue tax by the collector of customs at the port of Philadelphia upon certain lumber covered by two entries which was discharged at that port from the steamer Jefferson Myers, an American vessel operating under a permanent register.

Appraisement entry 116 relates to 50,000 board feet of Douglas fir lumber used to erect shifting boards and feeder boxes on the Jefferson Myers before she sailed to Russia with a cargo of grain from the United States. Upon 33,333 feet, board measure, the…