Roseburg Lumber Co. v. Commission

Edward H. Howell, Judge.

The issue in this case is whether a portion of plaintiff’s inventory of mahogany and birch veneer on hand on January 1, 1965, is exempt from taxation under the import-export clause, Art I, § 10, of the United States Constitution.

The defendant commission found that plaintiff was not an importer of the mahogany and birch veneer and therefore not entitled to the exemption.

A statement of the faets is necessary.

The plaintiff, a manufacturer of wood products, including plywood, acquires mahogany veneer called “Lauan” from the Philippine Islands and birch veneer from Canada,…