
    Before the Third Division,
    August 19, 1942
    No. 47458.
    Protest 33240-K of C. S. Emery & Co. (St. Albans, Vt.).
   Opinion by

Keefe, J.

A consideration of the papers revealed nothing sufficient to overcome the presumption of correctness attaching to the action of the collector. The protest was therefore overruled.  