R. Brauss & Co. v. United States

Citations

• 120 F. 1017
• 1903 U.S. App. LEXIS 5321

Syllabus

<p>1• Customs Duties — Split Bamboo.</p> <p>Split bamboo, cut into lengths of 12 inches, and tied in bundles Intended for use in making brooms, is not taxable under Revenue Act July 24, 1897, c. 11, par. 208 (30 Stat. 168 [U. S. Comp. St 1901, p. 1647]), as manufactures of wood, but is entitled to free entry as “bamboo, rattan, and reed unmanufactured,” under paragraph 700 (30 Stat 202 [U. S. Comp. St 1901, p. 1689]).</p>