Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1896-05-28
IMPORTANT DECISION.
Lumber Dressed, Tongued and Grooved
Entitled to Free Entry.

The following important decision was
rendered by Judge Wheeler in the United
States Circuit Court, at its recent session:
United States Circuit Court. District of
Vermont, at law, Frank Dudley VS.. Uni
ted States; Judge Wheeler:
The tariff act of 1894 provides for a duty
on: QsD House or cabinet furniture, Of
wood, wholly or partly finished, manufac-
lures 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. And puts on
the free list:
(672. Logs, and round unmanufactur-
ed timber not specially enumerated or
provided for in this act; (673. Firewood
handle bolts, heading bolts, stave bolts
and shingle bolts, hop poles. fence posts,
railroad ties, ship timber and ship plank
Ing. not specially provided for in this act;
(G7D. Timber, hewn and sawed. and tim
Der used for spars and in building
wharves; (675). Timber. squared or sided /;
900. Sawed boards, plank, deals. and
other lumber. rough or dressed, except
boards. plank, deals and other lumber Of
cedar, lignum vitae. lancewood, ebony
box, granadilla mahogany. rosewood. sat
inwood. and all other cabinet woods: (670
Pine clapboards; (Gs). Spruce clapboards
(61O Hubs for wheels, posts. last blocks,
wagon blocks, oar blocks, gun blocks.
heading and all like blocks or sticks,
(6SD pickets and palings; (GS2) shingles;
(Gs3) slaves of wood of all kinds, wood
manufactured.
The appellant imported inch boards and
three inch plank, planed on both sides,
and tongued and grooved. The collector
assessed duty of % per cent. on 1t, as a
manufacture of wood, under paragraph
ISL The appellant protested that it was
free, under paragraph &c. The board of
general appraisers found, on the opinions
of "a witnesses out of i6 examined by
them, that the merchandise is not COM
mercially known as dressed lumber, but
has passed beyond that description by
the process of tongueing and growing,
which are additional to dressing" and af-
frmed the classification of the collector.
The testimony of another witness to the
contrary has been taken since
That this material is stil lumber and Is
bought and sold by the thousand feet, as
lumber nearly all of the witnesses
agree; that 1t Is not akin to the articles
or wood mentioned in paragraph ISL is
quite apparent, That paragraph express
ly refers to house or cabinet furniture
OF wood, wholly or partly finish
ed and then to manufactures
of wood without reference to the extent
of finishing, thereby implying that these
are referred to as finished. Manufacture
es of wood are articles made of wood, and
completed into things different from what
the wood of which they are made was be-
fore. Hartrauft VS.. Wiegmann, 12l u. S.
500; Maddox VS., Magone, 1872 U.
8. $685. Paragraph SIG does not
refer either to sawed lumber
or to dressed lumber, by itself; but
after naming sawed boards, and plank.
which are the two kinds OF this importa-
ton, 1t mentions other lumber, rough or
dressed, which must mean, as lumber Is
divided Into two classes, rough and dress
ed, all other lumber. whether rough or
dressed. This Is lumber. dressed for use;
and has not been made into anything be-
yond lumber so dressed. Articles used for
kindred purposes. and which are completed
things having names of their own and
which would not be included under the
general head OF lumber, are expressly
placed on the free list in this schedule,
indicating an intention that all these
should be free.
Neither sawed or dressed lumber Is usu-
ally dealt In by those names. but by what
II is wanted for; so this Ia not a question
is. II 1t Is dressed lumber in fact It Is
free. Robertson VS.. Perkins, 129 U. g. 233
= The finding OF the board of appraisers
upon conflicting evidence, Is entitled to
great weight, but they did not have all the
witnesses before them and the evidence
and their finding fall short of really show
ing that these are completed manufac-
lures OF wood. Passing them beyond
dressed lumber by tonguing and growing,
does not make them anything else.
Classification reversed.
C.. A. Prouty and j. p. Tucker for an
pellant; John Fl. Senter. u. S. attorney,
Edward l.. Strong and Daniel Magons for
United States.