US SUPREME COURT DECISIONS
UNITED STATES V. QUIMBY, 71 U. S. 408 (1866)
Subscribe to Cases that cite 71 U. S. 408U.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 chanrobles.com-red
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. chanrobles.com-red