Stremmel v. United States ( 1963 )

Opinion by

Oliver, C.J.

In accordance with oral stipulation of counsel, it was held that “2,000 feet film negative” are free of duty under paragraph 1615, as amended; “3,000 feet sound track” are dutiable at 1 cent per linear foot under said paragraph 1551, as amended; and tbe remainder (3,000 feet) is properly assessed at 3 cents per linear foot, as claimed.