Case Name: Protest 975627-G of Waterfront Service Co. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-07-22
Citations: 5 Cust. Ct. 283
Docket Number: No. 44128
Parties: Protest 975627-G of Waterfront Service Co. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 283–283

Head Matter:
No. 44128.
Protest 975627-G of Waterfront Service Co. (Boston).

Opinion:
Opinion by
Dallinger, J.
The appraiser's report was moved in evidence and the protest submitted. The appraiser reported that in his opinion the tax should be 4 cents per pound rather than 3 cents as assessed. The old brass condenser tubes in question were therefore held entitled to free entry under paragraph 1634 and the copper content therein was held subject to a tax of 4 cents per pound under section 601 (c) (7), Revenue Act of 1932.