Case Name: Protests 602215-G, etc., of C. S. Emery & Co. (St. Albans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-07-05
Citations: 3 Cust. Ct. 322
Docket Number: No. 41778
Parties: Protests 602215-G, etc., of C. S. Emery & Co. (St. Albans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 322–322

Head Matter:
No. 41778.
Protests 602215-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 Emery v. United States (T. D. 46702) and Myers v. United States (T. D. 49530) the protests were sustained, and it was held that the mean average of the thickness of the edges of the clapboards in the condition as imported should have been taken in imposing the tax under section 601 (c) (6), Revenue Act of 1932.