Case Name: Protests 946823-G, etc., of Seaboard Lumber Sales Co., Ltd., et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-24
Citations: 2 Cust. Ct. 635
Docket Number: No. 40918
Parties: Protests 946823-G, etc., of Seaboard Lumber Sales Co., Ltd., et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 635–635

Head Matter:
No. 40918.
Protests 946823-G, etc., of Seaboard Lumber Sales Co., Ltd., et al. (New York).

Opinion:
Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of Myers v. United States (T. D. 49530) it was held that the tax under section 601 (c) (6) was assessed on the basis of board measurement in excess of the quantity actually imported. Following Laurence Phillips Lumber Co. v. United States (T. D. 49624) certain timber was held not dutiable under section 601 (c) (6) as claimed.