Case: Protest 71627-K of Wm. T. Jones & Co. (Philadelphia)
Abbreviation: Protest 71627-K of Jones
Decision Date: 1941-12-17
Docket Number: No. 46688
Citation: 8 Cust. Ct. 415
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 71627-K of Wm. T. Jones & Co. (Philadelphia).
Judges: 
Pages: 415–415

Head Matter:
No. 46688.
Protest 71627-K of Wm. T. Jones & Co. (Philadelphia).

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 protest was sustained to that extent.