
    Before the First Division,
    November 18, 1942
    No. 47727.
    Protest 982595-G of Edward Hines Pacific Coast Lumber Co. (San Francisco).
   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 on the basis of the condition in which imported and that no addition should have been made for planing, tonguing, and grooving. Protest sustained to this extent.  