Seaboard Lumber Sales Co. v. United States

Walker, Judge:

The plaintiff herein imported planed lumber from Canada into the United States on August 1, 1938. The lumber was assessed with duty by the collector of customs at the rate of 50 cents per thousand feet, board measure, under the provisions of paragraph 401 of the Tariff Act of 1930 as amended by the Canadian Trade *162Agreement reported as T. D. 48033. In addition thereto, a tax or duty at the rate of $1.50 per thousand feet, board measure, was imposed by the collector under the provisions of section 601 (c) (6) of the Revenue Act of 1932 as amended by the provisions of the Canadian…