Opinion by
McClelland, P. J.
In accordance with stipulation of counsel and on the authority of United States v. Myers (24 C. C. P. A. 156, T. D. 48640) and Myers v. United States (T. D: 49530) the claim was sustained that the tax of $3 per thousand feet, board measure, should have been assessed on the lumber in question on the basis of the number of board feet actually imported.