
    Before the Third Division,
    January 6, 1941
    No. 45105.
    Protest 29633-K of Wood, Niebuhr & Co. (New York).
   Opinion by

Cline, J.

When this case was called for hearing there was no appearance on the part of the plaintiffs. As no evidence was introduced to overcome the presumption of correctness attaching to the collector’s action the protest was overruled.  