Case Name: Protests 10352-K, etc., of C. S. Emery & Co. (St. Albans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-06-24
Citations: 9 Cust. Ct. 366
Docket Number: No. 47324
Parties: Protests 10352-K, etc., of C. S. Emery & Co. (St. Albans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 366–366

Head Matter:
No. 47324.
Protests 10352-K, etc., of C. S. Emery & Co. (St. Albans).

Opinion:
Opinion by
Walker, J.
It was stipulated that the lumber in question is similar in all material respects to that fhe 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 in which imported and that no addition should have been made for planing, or tonguing and grooving. Protests sustained to this extent.