
    Before the First Division,
    November 22, 1938
    No. 39913.
    Protests 796692-G, etc., of McKesson & Robbins, Inc. (New York).
   Opinion by

McClelland, P. J.

The protests were submitted on the record originally made. In the absence of further proof they were again overruled.

Brown, J.,

dissented, holding that the congressional purpose in passing section 504 was to prevent evasion of regular duty on articles imported in the guise of containers to be afterward resold. He held that the record showed that these soap bowls have an advertisement imbedded into them which precludes their subsequent use or sale as independent articles of commerce. United States v. Richards (66 Fed. 730) and United States v. Hohner (4 Ct. Cust. Appls. 122, T. D. 33393) cited.  