
    No. 59686.
    V. W. Davis et al. v. United States,
    protests 124209-K, etc. (Duluth).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that certain items of the merchandise are similar in all material respects to the Western white spruce lumber the subject of C. J. Tower & Sons v. United States (31 Cust. Ct. 13, C. D. 1538), the claim of the plaintiffs was sustained as to said items.  