Opinion by
Oliver, P. J.
It was stipulated that the lumber is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that the tax imposed should have been assessed upon the basis of the actual amount of lumber imported. The claim was therefore sustained as to the planed, tongued, and/or grooved lumber in question.