Case: Protests 974715-G, etc., of Pacific Customs Brokerage Co. (Portland, Maine)
Abbreviation: Protests 974715-G of Pacific Customs Brokerage Co.
Decision Date: 1942-06-03
Docket Number: No. 47260
Citation: 8 Cust. Ct. 540
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 974715-G, etc., of Pacific Customs Brokerage Co. (Portland, Maine).
Judges: 
Pages: 540–541

Head Matter:
No. 47260.
Protests 974715-G, etc., of Pacific Customs Brokerage Co. (Portland, Maine).

Opinion:
Opinion by
Walker, J.
It was stipulated that the lumber in question is similar in all fnaterial 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 only on the net footage imported. The protests were therefore sustained to that extent.