Case Name: Protests 974715-G, etc., of Pacific Customs Brokerage Co. (Portland, Maine)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-06-03
Citations: 8 Cust. Ct. 540
Docket Number: No. 47260
Parties: Protests 974715-G, etc., of Pacific Customs Brokerage Co. (Portland, Maine).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 540–541

Head Matter:
No. 47260.
Protests 974715-G, etc., of Pacific Customs Brokerage Co. (Portland, Maine).

Opinion:
Opinion by
Walker, J.
It was stipulated that the lumber in question is similar in all fnaterial 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 only on the net footage imported. The protests were therefore sustained to that extent.