Protests 30071-K of Wendling Nathan Co.

Opinion by

In accordance with stipulation of counsel that the merchandise is similar to that the subject of Seaboard Lumber Sales Co. (5 Cust. Ct. 161, C. D. 391), it was held that allowance should have been made for planing or tonguing and grooving, as said tax is only assessable on the net footage imported. The protests were sustained.