
    Before the Third Division,
    June 11, 1940
    No. 43927.
    Protest 992149-G of C. E. Dippel & Co., Inc. (New York).
   Opinion by

Cline, J.

On the record presented the protest was overruled. American Express Co. v. United States (1 Cust. Ct. 157, C. D. 41) cited.  