
    No. 63722.
    protest 59/7538 (New York).
    Mitchell Mogal, Inc., and Wedemann & Godknecht, Inc. v. United States,
   Opinion by

Richardson, J.

In accordance with oral stipulation of counsel and the supplemental memorandum of the collector that the correct dutiable value of the cartridges is the entered value of $856, the claim of the plaintiffs was sustained and the collector was directed to refund any excess duties collected.  