Protest 975627-G of Waterfront Service Co.

5 Cust. Ct. 283

Opinion

Opinion by

Dallinger, J.

The appraiser’s report was moved in evidence and the protest submitted. The appraiser reported that in his opinion the tax should be 4 cents per pound rather than 3 cents as assessed. The old brass condenser tubes in question were therefore held entitled to free entry under paragraph 1634 and the copper content therein was held subject to a tax of 4 cents per pound under section 601 (c) (7), Revenue Act of 1932.