Protests 99528-K of Geo. D. Emery Co.

Keefe, Judge:

These eases involve the proper quantity upon which a duty or tax should have been assessed upon certain balsa wood imported from Ecuador. The plaintiff claims that the collector used an excessive number of board feet as a basis for his assessment of duty or tax and that assessment should have been made upon the actual quantity imported. The wood in question was accorded free entry under the provisions of paragraph 1803, Tariff Act of 1930, but an assessment of a tax or duty at the rate of $1.50 per thousand feet, board measure, was made under the provisions of section 3424,…