Case: Protests 642618-G, etc., of C. S. Emery & Co. (St. Albans)
Abbreviation: Protests 642618-G of Emery
Decision Date: 1938-09-19
Docket Number: No. 39385
Citation: 1 Cust. Ct. 402
Volume: 1
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 642618-G, etc., of C. S. Emery & Co. (St. Albans).
Judges: 
Pages: 402–402

Head Matter:
Before the First Division,
September 19, 1938
No. 39385.
Protests 642618-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 United States v. Myers (24 C. C. P. A. 156, T. D. 48640) and Myers v. United States (T. D: 49530) the claim was sustained that the tax of $3 per thousand feet, board measure, should have been assessed on the lumber in question on the basis of the number of board feet actually imported.