Case ID: cust-ct_5/html/0283-02.html
Source: Caselaw Access Project
Author: {"author": "Dallinger, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 44128.
    Protest 975627-G of Waterfront Service Co. (Boston).
   Opinion by

Dallinger, J.

The appraiser’s report was moved in evidence and the protest submitted. The appraiser reported that in his opinion the tax should be 4 cents per pound rather than 3 cents as assessed. The old brass condenser tubes in question were therefore held entitled to free entry under paragraph 1634 and the copper content therein was held subject to a tax of 4 cents per pound under section 601 (c) (7), Revenue Act of 1932.