United States v. F. W. Myers & Co.

Certain spruce lumber was entered at the port of Port Huron under the Tariff Act of 1930, and was assessed for duty by the collector under paragraph 401 thereof at $1 per thousand feet, board measure, and at $3 per thousand feet, also board measure, under section 601 (c) (6) of the Revenue Act of 1932 (47 Stat. 169), no deduction for planing, tonguing, or grooving being made in either instance. The assessment of duty by the collector was questioned by two protests, which were consolidated for the purposes of trial before the United States Customs Court. The facts in the case were settled by…