Wood  flour,  a  substance  manufactured  from  dry  wood,  ground  between  mill-
stones, principally  used  as  an  alisorlient  iu  the  manufacture  of  dynamite  and
other  high  explosives,  held  to  be  a  manufacture  of  wood  dutiable  at  25  per  cent
ad  valorem  under  paragraph  181,  act  of  1S94. — Goldman  v.  United  States  (87
Fed.  Rep.,  193)  and  In  re  Lyon  (G.  .V.  3583)  followed.  ^T.  D.  19076;  IMarch
11,  1898.     T.  D.  19099— G.  A.  4098;  March  11,  1S9S.)

Wood  oil.     (  See  <;»il. )

Wood  pulp.     I  See,  also.  Parchment  paper. )

.Vdditional  duty  of  25  cents  to  be  at^sesseil  on  wood  pulp  imported  from  anj'  part

(if  the  Dominion  uf  Canada.     (T.  D.  23978;  September  24,  1902.)
Additional  duty:  In  the  assessment  of  additional  duty  on  mechanically  ground
wood  pulp,  the  short  ton  should  be  used  as  the  equivalent  of  a  cord  of  pulp
wood.     (T.  D.  24731;  October  16,  1903.)
Additional  duty,  under  paragraph  393,  should  be  assessed  on  imported  wood
pulp  manufactured  in  the  Province  of  Ontario  from  pulp  wood  cut  in  the  Prov-
ince of  Quebec.     (T.  D.  24729;  October  15,  1903.)
Canadian  wood  pulp  subject  to  proviso  of  paragraph  393,  act  of  1897.     (T.  D.
2389S;  July  26,  1902.)
The  laws  and  regulations  of  the  Province  of  Quebec,  Canada,  levy  a  license  tax
of  40  cents  per  cord  on  pulp  wood  cut  on  Crown  lands,  which  is  to  be  manu-
factured in  Canada  into  wood  pulp;  but  on  pulp  wood  cut  on  Crown  lands  for
manufacture  outside  of  Canada,  after  exportation,  the  tax  is  65  cents  per  cord.
