Ishida v. United States

The merchandise involved in this case consists of Japanese white oak lumber, which was imported into this country at the port of Los Angeles. It was assessed with duty at the rate of 10 per cent ad valorem as cabinet wood under paragraph 169, tariff act of 1913. The importers protested, claiming free entry under the provision for sawed lumber not specially provided for, under paragraph 647 of the act.

Testimony was taken in the case before a general appraiser at San Francisco, counsel for the respective parties being present. After several witnesses had been examined the Government moved that…