Case Name: Protests 976599-G, etc., of Central Vermont Railway, Inc. (St. Albans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-07-10
Citations: 9 Cust. Ct. 379
Docket Number: No. 47378
Parties: Protests 976599-G, etc., of Central Vermont Railway, Inc. (St. Albans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 379–379

Head Matter:
No. 47378.
Protests 976599-G, etc., of Central Vermont Railway, Inc. (St. Albans).

Opinion:
Opinion by
Walker, J.
It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed on the basis of the condition ip which imported, and that no addition should have been made for the planing, tonguing, and grooving. Protests sustained to this extent.