
    Before the Third Division,
    May 27, 1941
    No. 45951.
    Protest 996866-G of Columbia Co. (San Francisco).
   Opinion by

Cline, J.

In accordance with stipulation of counsel and on the authority of Columbia v. United States (5 Cust. Ct. 175, C. D. 395) certain Chinese wine was held dutiable under paragraph 804, Tariff Act of 1930, but not subject to the internal revenue tax.  