
    No. 58309.
    protests 146959-K, etc. (Pembina).
    W. F. Mackay Estate et al. v. United States,
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that certain items of the merchandise are similar in all material respects to the Western white spruce lumber the subject of C. J. Tower & Sons v. United States (31 Cust. Ct. 13, C. D. 1538), the claim of the plaintiffs was sustained as to said items.  