MR. JUSTICE BROWN, after stating the case, delivered the opinion of the court.
The imports in this case were eight carloads of spruce board and plank, planed on one side, and tongued and grooved They varied from one to three inches in thickness; from four to eleven inches in width, and from twelve to twenty feet in length. Some were "butted to exact lengths." They were prepared for use by what is known as a "flooring machine," which is a combination of a simple planing...
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