Case Name: Protest 41290-K of Pacific Customs Brokerage Co. (Portland, Maine)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-07-06
Citations: 15 Cust. Ct. 233
Docket Number: No. 50343
Parties: Protest 41290-K of Pacific Customs Brokerage Co. (Portland, Maine)
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 233–233

Head Matter:
Before the First Division,
July 6, 1945
No. 50343.
Protest 41290-K of Pacific Customs Brokerage Co. (Portland, Maine)

Opinion:
Opinion by
Oliver, P. J.
It was stipulated that the lumber is similar in all material 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 upon the basis of the actual amount of lumber imported. The claim was therefore sustained as to the planed, tongued, and/or grooved lumber in question.