Case ID: cust-ct_2/html/0635-05.html
Source: Caselaw Access Project
Author: {"author": "McClelland, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 40918.
    Protests 946823-G, etc., of Seaboard Lumber Sales Co., Ltd., et al. (New York).
   Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and on the authority of Myers v. United States (T. D. 49530) it was held that the tax under section 601 (c) (6) was assessed on the basis of board measurement in excess of the quantity actually imported. Following Laurence Phillips Lumber Co. v. United States (T. D. 49624) certain timber was held not dutiable under section 601 (c) (6) as claimed.