Protests 644352-G of Gerstanzang Werner Co.

4 Cust. Ct. 386

Opinion

Opinion by

Dallinger, J.

On the agreed facts it was held that the tax applicable to the hot plates in question for the copper content is three-fourths of 1 cent per pound or 3 percent ad valorem, whichever is the lower, under section 601 (c) (7), Revenue Act of 1932.