
    No. 59802.
    C. S. Emery & Company v. United States,
    protest 176741-K (St. Albans).
   Opinion by

Donlon, J.

In accordance with stipulation of counsel that the merchandise consists of beef similar in all material respects to that the subject of Swift & Company et al. v. United States (33 Cust. Ct. 212, C. D. 1655), the claim of the plaintiff was sustained.  