Case Name: Protests 642618-G, etc., of C. S. Emery & Co. (St. Albans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-09-19
Citations: 1 Cust. Ct. 402
Docket Number: No. 39385
Parties: Protests 642618-G, etc., of C. S. Emery & Co. (St. Albans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 402–402

Head Matter:
Before the First Division,
September 19, 1938
No. 39385.
Protests 642618-G, etc., of C. S. Emery & Co. (St. Albans).

Opinion:
Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of United States v. Myers (24 C. C. P. A. 156, T. D. 48640) and Myers v. United States (T. D: 49530) the claim was sustained that the tax of $3 per thousand feet, board measure, should have been assessed on the lumber in question on the basis of the number of board feet actually imported.