In re E. W. Rathbun & Co.
U.S. Circuit Court for the District of Northern New York
This is an application by the collector of customs at Oswego, N. Y., for a review of the decision of the board of general appraisers reversing the decision of the collector as to the rate of duty on certain pine lumber imported by E. W. Bathbun & Co. in November, 1897. The collector imposed a duty of two dollars per 1,000 feet, board measure, under paragraph 195 of the act of July 24, 1897, which provides as follows: “Sawed boards, planks, deals, and other lumber of…
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This is an application by the collector of customs at Oswego, N. Y., for a review of the decision of the board of general appraisers reversing the decision of the collector as to the rate of duty on certain pine lumber imported by E. W. Bathbun & Co. in November, 1897. The collector imposed a duty of two dollars per 1,000 feet, board measure, under paragraph 195 of the act of July 24, 1897, which provides as follows: “Sawed boards, planks, deals, and other lumber of whitewood, sycamore, and basswood, one dollar per thousand feet board measure; sawed lumber, not specially provided for in this…
1Opinion of the Court
CQXE, District Judge.
The language of paragraph 195, under which the collector acted, sufficiently describes the importations as “sawed lumber.” His action must stand unless it appears that the lumber is specially provided for in paragraph 194 as “timber hewn, sided or squared (not less than eight inches square).” In other words, if lumber, which is 12 inches wide, 6 inches thick and 20 feet long, is less than 8 inches square, the importers cannot succeed. I am of the opinion that it is less than 8 inches square. The board reached a contrary conclusion upon the theory that the words “eight…
2Cited by1 opinion
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