
    No. 45017.
    Protest 993603-G of New York Merchandise Co., Inc. (Los Angeles).
   Opinion by

Evans, J.

As the appraisement was not in compliance with the statute it was held that the liquidation was invalid. Carey v. United States (16 Ct. Cust. Appls. 382, T. D. 43118) and Tower v. United States (21 C. C. P. A. 417, T. D. 46943) followed. United States v. Woolworth (22 id., 184, T. D. 47126) cited.  