
    Before the First Division,
    December 10, 1941
    No. 46658.
    Protests 996719-G, etc., of E. Dillingham, Inc. (Ogdensburg).
   Opinion by

W alker, 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 only on the net footage imported. The protests were therefore sustained.  