24 



HARDWOOD RECORD 



survey of teinilnal conditions at nil Important points, decide that the 

 terminal clinrge and the line haul charge must be segregatod, the experi- 

 ence gained In arriving at that decision by such method would qualify 

 the commission to prescribe the method by which such segregation should 

 be accomplished and we are inclined to believe that something of that 

 character must be accomplished sooner or later. Should the commission 

 make such an effort the members of this association would contribute 



all within their power to the success thereof, but as we understand the 

 present situation we cannot agree that anything of a tangible or perma- 

 nent bencBt can be accomplished by penalizing side track delivery with an 

 arbitrary charge per car of any amount. 



We are, however, unalterably opposed to the spotting charge and it 

 would work great hardship to the lumbtrmen of Michigan to be charged 

 for placing and removing cars from what Is known as private sidings. 



^i i : ;gc)5g;^.^'/-^ai<:!>t^imi>twttw»^^ 



w? Decision on Canadian Imports 



The Board of General Appraisers in New York on March 18 

 handed down its decision in the protest of the Canipbell-McLaurin 

 Lumber Company against tlie ruling of the Treasury Department that 

 a shipment of novelty siding from Canada was dutiable at 15 per 

 oont ad valorem. The government contention was that novelty 

 siding was further manufactured than sawed, planed, tongued 

 acd grooved, and was therefore dutiable. The importers claimed 

 that novelty siding was produced by a single operation similar to 

 the process through which, tongued and grooved material was put, 

 excepting that by an adjustment of the machine knives only half 

 the tongue was made on one edge and a concave design was pro- 

 duced on the other edge. 



The decision is sweeping in character and will go far to clear up 

 the situation with respect to other imports of lumber. The Treas- 

 ury Department has also ruled that beaded ceiling is dutiable and 

 bases its rule on the contentions in the ease of novelty siding. The 

 importers, W. M. Cronibie & Co., of New York, have lodged a pro- 

 test against this and are confident that it will be allowed. The 

 decision in the novelty siding case follows: 



McClelland, G. a. — The issue presented in this case is whether 

 certain lumber known as novelty siding imported from Canada is subject 

 to duty at the rate of 15 per cent ad valorem, under paragraph 176 of 

 the tariff act of 1913 or entitled to free entry under paragraph 647 of 

 said act. These paragraphs are as follows: 

 176. 



House or cabinet turniture wholly or in chief value of wood, wholly or 

 partly finished, and manufactures of wood or bark, or of which wood or 

 bark is the component material of chief value, not specially provided for 

 in the section, 15 per centum ad valorem. 

 G47. 



Wood : Logs, timber, round, unmanufactured, hewn or sawed, sided or 

 squared ; pulp woods, kindling wood, firewood, bop poles, hoop poles, fence 

 posts, handle bolts, shingle bolts, gun blocks for gunstocks rough hewn or 

 sawed, or planed on one side ; hubs for wheels, posts, heading Iwlts, stave 

 bolts, last blocks, wagon blocks, ear blocks, heading blocks, and all like 

 blocks or sticks, rough hewn, sawed or bored, sawed boards, planks, deals. 

 and other lumber, not further manufactured than sawed, planed, aud 

 tongued and grooved : clapboards, laths, pickets, palings, staves, shingles, 

 ship timber, ship planking, broom handles, sawdust, and wood flour ; all 

 the foregoing not specially provided tor in this section. 



It is difticult to conjecture upon what theory the collector classified 

 this lumber under paragraph 176, unless it be that it comes under the 

 provisions for "manufacture of wood." 



The evidence is that this lumber, ranging from 10 to 16 feet in length, 

 six inches in width and one inch in thickness, is reduced to its present 

 form by being put through a Berlin planer. The process is thus described : 



"The board is fed through the planer by pressure rolls crowding it 

 against the knives." 



The smoothing of the sides and edges, as well as the coving or con- 

 caving effect, are all produced by planing, the knives being adjusted so 

 as to produce the oesired results. These boards are known generally as 

 "novelty siding" and sometimes as "clapboards" or "fancy clapboards." 



The witnesses, who appear to be men of extended experience in the mill- 

 ing and lumber trade, practically unite In saying that planed lumber, as 

 known to the trade, embraces all forms of lumber that are made through 

 the use of a planer, or planer and matcher. Very clearly it would seem 

 as though paragraph 176, supra, was not framed to include such lumber 

 for the very obvious reason that it has not lost its identity as lumber by 

 being manufactured into an article with a distinct and new name. The 

 most that may be said here is that these boards are lumber manufactured, 

 which is altogether different from being manufactures of lumber. In 

 United States vs. Dudley (174 U. C 670) it was held that hoards and 

 planks, planed on one side and tongued and grooved, and adapted for 

 flooring, ceiling and sheathing uses, were, nevertheless, not manufactures 

 of wood. (See also G. A. 5637, T. D. 25715, affirmed In T. D. 27385.) 



In the tariff revision of 1913 Congress eliminated from the dutiable 

 schedules every kind of lumber named in paragraph 201 of the act of 



1909 aud transferred tbim to the free list (paragraph 047), and while it 

 is true that neither in the act of 1909 nor In the existing law Is novelty 

 siding mentioned i,ndi'r that name, we are satisfied that It was the pur- 

 pose of Congress in this latest revision to place all kinds of lumber — 

 regardless of how it Is treated, so long as it has not lost its identify as 

 lumber — on the free list. Further, we are of the opinion that the terms 

 "clapboards" and "planed lumber" are each sufficiently comprehensive to 

 include the lumber in question. 



The claim for free entry Is sustained and the decision of the collector 

 reversed accordinijly. 



Board of V. S. Gener.m. Appr.visers. 



Logging Conditions Around Memphis 



Weather conditions have been decidedly less favorable through- 

 out the Memphis territory during the past fortnight, and particu- 

 larly during the week just ended. Heavy rains have occurred iu 

 Arkansas, Mississippi, Tennessee and Louisiana, from which Mem- 

 phis millmen draw the greater portion of their log supply, and their 

 appearance has restricted work in the woods and made the outlook 

 for adequate amount of timber rather less satisfactory. The Valley 

 Log Loading Company reports that it is accomplishing very little 

 in the way of loading operations, as a great deal of its machinery 

 is idle at the moment, so that receipts of timber at Memphis, bo 

 far as the railroads are concerned, are rather less than expected. 

 The river, however, is rising now and it is expected that the higher 

 water stage will result in a freer arrival of logs by water, thus 

 supplementing rail receipts at a time when these are comparatively 

 small. There has been some stoppage of milling operations as a 

 result of the inability to bring out logs freely but this condition 

 is not general enough to be serious. It was anticipated a short time 

 :^go that log receipts by rail would show an increase over the cor- 

 responding period last season, but there is now considerable doubt 

 expressed on this score as a result of the heavy rainfall of the 

 past few days. 



The Mississippi, as already indicated, is rising and the same is 

 true of its tributaries in the lower valley. The long distance fore- 

 cast of the weather and river experts is that there will be no serious 

 flood conditions this year, but this remains to be seen. It is pointed 

 out that the rainfall in the northern valleys has been appreciably 

 lighter this year as compared with both of the preceding seasons 

 and that the snow area is nothing like so large as at that time, 

 with the result that there is less danger than usual of an abnormally 

 high stage in the Mississippi here.- In the meantime lumber interests 

 are pleased with the prospect of some rise, for the reason that han- 

 dling logs by water has been a very serious matter for some time. 

 It has been attended by unusual expense, and much timber has been 

 left high and dry, although prepared for shipment some time ago. 

 This rise is regarded as a very favorable development for the 

 double reason that logs can be handled with greater ease and less 

 expense and that much of the timber heretofore out of reach will be 

 brought out at an early date. The river mills are regarded as par- 

 ticularly fortunate, since their handling of logs this winter and 

 during the earlier portion of spring has been accomplished with 

 unusual difficulty. 



The joint meeting of the North Carolina Forestry Association and 

 the Appalachian Park Association, which was to have been held at 

 Asheville, April 8 and 9, has been postponed. It wiU probably be 

 held early in June when conditions in the mountains are ideal. 



