
    No. 45460.
    Protests 982669-G, etc., of Burns Lumber Co. (Los Angeles).
   Opinion by

Walker-, J.

In accordance with stipulation of counsel and on the authority of Seaboard v. United States (5 Cust. Ct. 161, C. D. 391) it was held that the tax in question should have been assessed only on the net footage imported.  