Henry Billings Brown

“ Where a manufactured article, such as sawed lumber, is usable for a dozen different purposes, it does not ordinarily become a new manufacture until reduced to a condition where it is used for one thing only. ”

“ We also think that some light upon the proper construction of the words 'manufacture of wood,' in paragraph 181, is afforded by the fact that it is used in connection with 'house or cabinet furniture of wood, wholly or partly finished,' and is foll wed by the words, 'or of which wood is the component material of chief value.' This would indicate an article 'made up' of wood, analogous to furniture, or other article in which wood is used alone or in connection with some other material. ”

“ Ct. 837; but we do not think it important in this case that 'dressed lumber' is divisible into flooring, sheathing, and ceiling, since sawed lumber is none the less sawed lumber, though, in its different forms and uses, it goes under the names of 'beams,' 'rafters,' 'joists,' 'clapboards,' 'fence boards,' 'barn boards,' and the like. In other words a new manufacture is usually accompanied by a change of name, but a change of name does not always indicate a new manufacture. ”