Wheeler v. United States

MartiN, Judge,

delivered tbe opinion of the court:

This appeal relates to certain Japanese white oak lumber, sawn and graded, which was imported into this country at the ports of Seattle, San Francisco, and Los Angeles.

The collector classified the lumber as cabinet wood, and assessed it with duty at the rate of 10 per cent ad valorem, under paragraph 169 of the tariff act of 1913.

The importers protested against the assessment, denying that the lumber was cabinet wood, and claiming free entry for it under the enumeration of sawn lumber not specially provided for, in paragraph 647 of the act.

The…