
    No. 47488.
    Protest 25933-K of Ciba Co., Inc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel 53 percent of Sapamine KWC pat., and 41 percent of Albatex POC pat., were held taxable at 3 cents per pound under section 701, Revenue Act of 1936, as claimed.  