Davis v. United States

Mollison, Judge:

Section 3424 (a) of the Internal Revenue Code (title 26, U. S. Code) imposes an excise tax on the importation of rough, planed, or dressed lumber at the rate of $3 per thousand feet, board measure, which rate, by virtue of the Canadian Trade Agreement, T. D. 49752, was reduced to $1.50 per thousand feet, board measure. In the said subsection it is also provided that—

* * * The tax imposed by this subsection shall not apply to lumber of Northern white pine (pinus strobus), Norway pine (pinus resinosa), and Western white spruce.

Plaintiff imported into the United States certain…