
    Before the First Division,
    June 8, 1942
    No. 47277.
    Protests 1497-K, etc., of M. V. Jenkins (Seattle).
   Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard v. United Slates (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 to that extent.  