
    No. 69035.
    Presin Co. and Bruce Duncan Co., Inc. v. United States,
    protests 62/1242, etc. (Los Angeles).
   Opinion by

Ford, J.

In accordance with stipulation of counsel that the merchandise consists of telephone toll counters which are mechanical contrivances in chief value of metal and that said articles modify, transfer, or utilize force or energy, the claim of the plaintiffs was sustained.  