United States v. Emery

We quote the pertinent portions of the following two paragraphs of the Tariff Act of 1922, which are concerned in the decision of this case:

Par. 410. * * * house or cabinet furniture wholly or in chief value of wood, wholly or partly finished, wood flour, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for, 33Ys per centum ad valorem.

Par. 1700. Wood: Logs; timber, round, unmanufactured, hewn, sided or squared otherwise than by sawing; pulpwoods; round timber used for spars or in building wharves; firewood, handle…