United States v. Myers

Paragraph 204 of the tariff act of August 5, 1909, provides as follows:

* * * Telephone, trolley, electric light, and telegraph poles of cedar, * * * 10 per cent ad valorem.

Paragraph 712 of the same act gives free entry to “ logs and round unmanufactured timber.” The question in this case is, Under which of the foregoing paragraphs the merchandise here involved is entitled to entry?

No testimony was taken before the Board of General Appraisers.

In the record we learn by letter from the collector that the merchandise was cedar poles, peeled, 30 feet in length, and was assessed as telegraph poles…