United States v. Spanish River Pulp & Paper Mills (Ltd.)

Barber, Judge,

delivered tbe opinion of the court:

The briefs state and the arguments proceed upon the theory that the sole question here is whether ground wood pulp manufactured in the Province of Ontario, Canada,- from pulp wood cut on Crown lands in that province and imported after November 25, 1912, is dutiable, as assessed, under paragraph'406 of the tariff act of August 5, 1909, or is entitled to free entry under section 2 of the act of Congress of July 26, 1911, as claimed by the importer.

The Board of General Appraisers heard the case July 1, 1913, and by decision dated August 18, 1913,…