
    No. 46304.
    Protest 996861-G of Wendling Nathan Co. (San Francisco).
   Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that idle 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 under the provisions of section 601 (c) (6), Revenue Act of 1932, as amended, should have been assessed only on the net footage imported. The protest was therefore sustained.  