
    Before the First Division,
    May 24, 1939
    No. 41388.
    Protest 941628-G of B. R. Anderson & Co. (Seattle).
   Opinion by

McClelland, P. J.

In accordance with stipulation of counsel toilet preparations containing alcohol were held dutiable at 40 cents per pound and 37⅝ percent ad valorem and non-alcoholic preparations at only 37⅛ percent under paragraph 61 and T. D. 48316 as claimed.  