Tide Water Oil Co. v. United States

Citations

• 171 U.S. 210
• 18 S. Ct. 837
• 43 L. Ed. 139
• 1898 U.S. LEXIS 1598

Syllabus

<p>The court 'of claims made the following findings of fact in this case. I. During the years 1889, 1890 and 1891 the claimant was a corporation existing under the laws of New Jersey,-organized in 1888, and having a factory for carrying on its business at Bayonne, in that' State. II. In 1889 and 1890 the claimant imported from Canada box shooks, and from Europe steel rods, upon which importation duties amounting in the aggregate’to $39,636.20 were paid to the United States, of which sum $837.68 was paid on the importation of the steel rods. III. The box shooks imported as set forth in finding II were manufactured in Canada from boards, first being planed and then cut into required lengths and widths, intended to be substantially correct for making into boxes without further labor than nailing the shooks together. They were then tied up in bundles of sides, of ends, of bottoms, and of tops of from fifteen to twenty-five in a bundle for convenience in. handling and shipping. IV. The.shooks so manufactured in Canada and imported into the United States as aforesaid were, at the claimant’s factory in Bayonne, New Jersey, constructed into the boxes or cases set forth in Exhibit E to the petition herein, by nailing the same together with nails manufactured in the United States out of the steel rods imported as aforesaid, and by trimming when defective in length or width to make the boxes or cases without projecting parts, the shooks were imported in bundles of ends, of sides, of tops and of bottoms, each part, codling in bundles separated from the bundles of other parts. From one of these bundles of ends the ends of a box are selected, to which the sides taken indiscriminately from any bundle of sides are nailed by nailing machines; then the sides' are trimmed off even with the ends by saws ;■ then by bot-' toming machines bottoms taken from any bundle of bottoms are nailed on; then the bottoms are trimmed even with the sides by saws; then, after being filled with cans, th