Issue 20 and Volume 36.

WHAT IS FIREPROOFED WOOD? A Custom House decision as to the class under which imported fireproofed wood should come has just been rendered. The collector at Plattsburg assessed a duty of thirty-five per cent., ad valorem under the provision in paragraph 208 of the Tariff act for manufactures of wood. The consignee, F. W. Myers & Co., protested, and claimed that the duty should be $2 per 1,000 feet board measure under the provision for sawed lumber in paragraph 195. The testimony showed that the lumber had first been steamed, that the sap had been withdrawn, that a solution of sulphate and phosphate of ammonia had been forced in, and that then it had been artificially dried. The Government claimed that this amounted to a combination of chemicals and wood, and that it should be classified as a manufactory of wood. At thirty-five per cent, the tariff would be about…

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