
    Before the First Division,
    March 8, 1944
    No. 49249.
    Protest 99436-K of S. H. Kress & Co. (Los Angeles).
   Opinion by

Oliver, P. J.

It was stipulated that the articles in question are similar in all material respects to those involved in Abstract 48170, the record in which case was incorporated herein. The claim at 25 percent under paragraph 1537 was therefore sustained.  