
    Before the First Division,
    January 30, 1941
    No. 45314.
    Protest 981601-G of General Aniline Works, Inc. (New York).
   Opinion by

Brown, J.

In accordance with stipulation of counsel that the Ampho soap DN in question contains stearic acid derived from tallow it was held taxable at only 3 cents per pound on the weight of the stearic acid as claimed.  