
    No. 51093.
    Protests 58751-K, etc., of Soeldner-Heyman Co. (New York).
   Opinion by

Ekwall, J.

In accordance w'ith stipulation of counsel the court found that the facts herein agreed upon were such as to bring the case within the holding in John Barr v. United States (11 Cust. Ct. 88, C. D. 801), which record was incorporated herein. (See John Barr v. United States, 324 U. S. 83.) In accordance therewitn it was held that the currency of the invoices should be converted at the buying rate in the New York market at noon on the dayfof exportation (the “free” rate of exchange for pounds sterling), as certified by the Federal Reserve bank and set forth by the collector on each of the entries. The protests were sustained to this extent.  