Legal Opinion

United States v. Dudley

Supreme Court of the United States

Decided May 22, 1899No. 103PublishedCited by 46 opinions

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. This case originated in a petition filed in the Circuit Court of the United States for the District of Yermont, for the review of a decision of the board of general appraisers to the effect that certain imports made by the petitioner into the port of Newport, of “ sawed boards and plank, planed on one side, tongued and grooved,” and entered as “ dressed lumber,” were not entitled to.be admitted free of duty…

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CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. This case originated in a petition filed in the Circuit Court of the United States for the District of Yermont, for the review of a decision of the board of general appraisers to the effect that certain imports made by the petitioner into the port of Newport, of “ sawed boards and plank, planed on one side, tongued and grooved,” and entered as “ dressed lumber,” were not entitled to.be admitted free of duty as “sawed boards, plank, deals and other lumber, rough or dressed,” under the tariff act of August 28, 1894. In June,…

1Opinion of the CourtJustice Brown

The imports in this case were eight carloads of spruce board, and plank, planed on one side, and tongued and grooved They varied from one to three inches in thickness; from foul? to eleven inches in width, and from twelve to twenty feet in length. Some were “butted to exact lengths.” They were prepared for use by what is known as a “ flooring machine,” which is a combination of a simple planing machine with a matching — or tonguing and grooving — machine. Some of the smaller mills use separate machines for planing and matching, the combination machine seeming to be of comparatively recent…

2Cases cited1 opinion

  1. Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898

3Cited by46 opinions

  1. East Texas Motor Freight Lines, Inc. v. Frozen Food ExpressSupreme Court of the United States · 1956
  2. Ishimitsu v. United StatesCourt of Customs and Patent Appeals · 1921
  3. Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
  4. Fenton v. United StatesCourt of Customs and Patent Appeals · 1911
  5. Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1949

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