United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Quimby, 71 U.S. 4 Wall. 408 408 (1866)

United States v. Quimby

71 U.S. (4 Wall.) 408

Syllabus

Split white ash timber, chiefly designed to be used in the manufacture of long shovel handles, the growth and product of the Province of Canada and imported from there into the United States, were not free from duty

Page 71 U. S. 409

under the Reciprocity Treaty of 1854, but were chargeable with a duty of 20 percent ad valorem under the twenty-fourth section of the Act of March 2, 1861.

This suit was brought to recover the duties on "split timbers" imported from Canada into the United States and claimed to be exempt under the Reciprocity Treaty, as in the case just disposed of. The treaty exempts from duty "timber and lumber of all kinds, round, hewed, and sawed, unmanufactured, in whole or in part."

The articles consisted of six hundred and sixteen cords of split white-ash timber, chiefly designed to be used in the manufacture of long shovel handles.

The main question was whether the said timber was liable to duty, or whether it was made free of duty by the Reciprocity Treaty.

Page 71 U. S. 409