United States v. Dudley

This case originated in a petition filed in the circuit court of the Unites States for the district of Vermont for the review of a decision of the board of general appraisers to the effect that certain imports made by the petitioner into the port of Newport, of 'sawed boards and plank, planed on one side, tongued and grooved,' and entered as 'dressed lumber,' were not entitled to be admitted free of duty as 'sawed boards, plank, deals and other lumber, rough or dressed,' under the tariff act of August 28, 1894.

In June, 1895, Dudley imported from Canada eight car loads of boards and plank, planed on one side and grooved, or tongued and grooved. The collector imposed a duty of 25 per cent. upon this lumber, as a 'manufacture of wood,' under paragraph 181 of the tariff act of August 28, 1894, which reads as follows (28 Stat. 521): 'House or cabinet furniture, of wood, wholly or partly finished, manufactures of wood or of which wood is the component material of chief value, not specially provided for in this act, twenty-five per centum ad valorem.'

The importer protested, claiming that they should have been imported free of duty, as 'dressed lumber,' under paragraph 676.

The board of general appraisers sustained the action of the collector, and the importer filed this petition for review in the circuit court, which reversed the decision of the board. On appeal by the United States to the circuit court of appeals (24 C. C. A. 449, 79 Fed. 75), where the cause was heard by two judges, who were divided in opinion, the judgment of the circuit court was affirmed.

Whereupon the United States applied for, and were granted, a writ of certiorari from this court.

Asst. Atty. Gen. Hoyt, for the United States.

C. A. Prouty, for appellee.

Mr. Justice BROWN, after stating the facts in the foregoing language, delivered the opinion of the court.