Protest 894351-G (B) of Canadian Western Lumber Co.

U.S. Customs Court

Protest 894351-G (B) of Canadian Western Lumber Co.

11 Cust. Ct. 309

United States Customs Court·Decided November 24, 1943·No. No. 48978·Published

Opinion

Opinion by

Walker, J.

At the hearing the examiner testified that all of the items on the invoice, with the exception of 3, consisted of lumber and that those 3 consisted of timber and should have been returned at the 50-cent rate under paragraph 401, but free of the tax imposed under the revenue act. In accordance therewith and on the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624), which record was incorporated herein, the protest was sustained only as to the 3 items above mentioned.

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Opinion by

Walker, J.

At the hearing the examiner testified that all of the items on the invoice, with the exception of 3, consisted of lumber and that those 3 consisted of timber and should have been returned at the 50-cent rate under paragraph 401, but free of the tax imposed under the revenue act. In accordance therewith and on the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624), which record was incorporated herein, the protest was sustained only as to the 3 items above mentioned.

Protest 894351-G (B) of Canadian Western Lumber Co., 11 Cust. Ct. 309 (cusc 1943).

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11 Cust. Ct. 309 (Protest 894351-G (B) of Canadian Western Lumber Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.