Legal Opinion
United States v. F. W. Myers & Co.
U.S. Circuit Court for the District of Northern New York
Decided June 8, 1905PublishedCited by 1 opinion
On Application for Review, of a Decision of the Board of United States General Appraisers. This is an appeal by the government from the decision of the Board of General Appraisers of the United States (G. A. 5,827, T. D. 25,715) reversing the action of the collector of customs at the port of Champlain, New York, as to the duties on certain so-called fireproofed lumber imported into the United States.
1Opinion of the Court
RAY, District Judge.
The material in question is known as “fireproofed lumber,” and is the result of subjecting ordinary sawed lumber, at an expense of about $19 per thousand feet, to the following process:
“The lumber is placed in cars,'and then run into cylinders about 110 feet in length and 6 to 7 feet in diameter. The doors are closed, and the cylinders made air-tight. Steam is then turned on for the purpose of softening the lumber and opening its pores. Nest the vacuum is applied, and the sap withdrawn from the lumber. Then, under pressure, a solution consisting of sulphate and phosphate…
2Cases cited3 opinions
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- United States v. SchoverlingSupreme Court of the United States · 1892
- United States v. DudleySupreme Court of the United States · 1899
3Cited by1 opinion
- Bernard v. United StatesCourt of Customs and Patent Appeals · 1924