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