
    UNITED STATES v. BORGFELDT et al.
    (Circuit Court of Appeals, Second Circuit.
    January 25, 1898.)
    No. 27.
    Customs Duties — Appraisement.
    Appeal from the Circuit Court of the United States for the Southern District Of New York.
    Henry C. Platt, for appellants.
    Albert Comstock, for appellee.
    Before WALLACE, LACOMBE, and SHIPMAN, Circuit Judges.
   PER CURIAM.

We concur in the conclusions expressed by Judge Townsend in his opinion rendered in deciding this cause in the court below (78 Fed. 809), and his decision and that of the board of general appraisers is therefore affirmed.  