
    No. 57559.
    C. F. Eccardt & Co. v. United States,
    protest 191581-K (New York).
   Opinion by

Ekwall, J.

An examination of the record disclosed that the valuation adopted by the collector in liquidation was that arrived at by the appraiser, from which no appeal for reappraisement was filed. It was held that the case involves a question of value over which the court sitting on the classification side has no jurisdiction, and the protest was dismissed.  