United States v. Myers & Co.

The present merchandise consists of sawed and dressed boards which were imported under the tariff act of 1913.

*542The collector assessed the same with duty at the rate of 15 per cent ad valorem under the provisions of paragraph 176 for manufactures of wood not specially provided for.

The importers filed their protest against the assessment, claiming free entry for the lumber as boards not further manufactured than sawed, planed, and tongued and grooved under paragraph 647 of the act. .

The protest was submitted upon evidence to the Board of General Appraisers and was sustained, from which decision…