Case: Protests 974716-G, etc., of Pacific Customs Brokerage Co. (Portland, Maine)
Abbreviation: Protests 974716-G of Pacific Customs Brokerage Co.
Decision Date: 1942-06-04
Docket Number: No. 47266
Citation: 8 Cust. Ct. 543
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 974716-G, etc., of Pacific Customs Brokerage Co. (Portland, Maine).
Judges: 
Pages: 543–543

Head Matter:
Before the First Division,
June 4, 1942
No. 47266.
Protests 974716-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 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 only on the net footage imported. The protests were therefore sustained to that extent.