Protests 946823-G of Seaboard Lumber Sales Co.

U.S. Customs Court

Protests 946823-G of Seaboard Lumber Sales Co.

2 Cust. Ct. 635

United States Customs Court·Decided March 24, 1939·No. No. 40918·Published

Opinion

Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and on the authority of Myers v. United States (T. D. 49530) it was held that the tax under section 601 (c) (6) was assessed on the basis of board measurement in excess of the quantity actually imported. Following Laurence Phillips Lumber Co. v. United States (T. D. 49624) certain timber was held not dutiable under section 601 (c) (6) as claimed.

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Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and on the authority of Myers v. United States (T. D. 49530) it was held that the tax under section 601 (c) (6) was assessed on the basis of board measurement in excess of the quantity actually imported. Following Laurence Phillips Lumber Co. v. United States (T. D. 49624) certain timber was held not dutiable under section 601 (c) (6) as claimed.

Protests 946823-G of Seaboard Lumber Sales Co., 2 Cust. Ct. 635 (cusc 1939).

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2 Cust. Ct. 635 (Protests 946823-G of Seaboard Lumber Sales Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.