
    No. 60855.
    William Shaland Corp. and The Lee Herrmann Co. v. United States,
    protest 285389-K (New York).
   Opinion by

Oliver, C. J.

An examination of the official papers disclosing that the protest was filed 61 days after the date of liquidation, the protest was dismissed as untimely, by virtue of section 514, Tariff Act of 1930.  