Case Name: Protest 972319-G of Seaboard Lumber Sales Co., Ltd. (Bridgeport)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-13
Citations: 3 Cust. Ct. 439
Docket Number: No. 42428
Parties: Protest 972319-G of Seaboard Lumber Sales Co., Ltd. (Bridgeport).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 439–439

Head Matter:
No. 42428.
Protest 972319-G of Seaboard Lumber Sales Co., Ltd. (Bridgeport).

Opinion:
Opinion by
McClelland, P. J.
In accordance-with stipulation of counsel and on the authority of Laurence Phillips v. United States (T. D. 49624) certain timber was held not subject to the tax under the revenue act as claimed. The claim that the tax on the lumber should have been taken only on the number of board feet imported was sustained on the authority of Myers v. United States (T. D. 49530).