
    No. 40589.
    Protests 975742-G, etc., of W. F. Mackay (Pembina).
   Opinion by

Evans, J.

It was; stipulated that the collector failed to designate any packages to be opened, examined, and appraised in these cases. On the authority of International Clearance Co. v. United States (T. D. 48544) the liquidations were held void because based on void appraisements and the protests were sustained.  