
    No. 67784.
    R. W. Smith v. United States,
    protests 60/27861 and 62/5620 (Galveston).
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise and issues are similar in all material respects to those involved in Falcon Sales Company and J. J. Murphy & Co. v. United States (47 Cust. Ct. 129, C.D. 2292), the claim of the plaintiff was sustained.  