Case: Protest 2267-K of Wm. J. Jones & Co. (Philadelphia)
Abbreviation: Protest 2267-K of Jones
Decision Date: 1941-12-17
Docket Number: No. 46696
Citation: 8 Cust. Ct. 416
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 2267-K of Wm. J. Jones & Co. (Philadelphia).
Judges: 
Pages: 416–416

Head Matter:
No. 46696.
Protest 2267-K of Wm. J. 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.