
    SMITH et al. v. UNITED STATES.
    (Circuit Court of Appeals, Second Circuit.
    December 14, 1909.)
    No. 106 (5,270).
    Appeal from the Circuit Court of the United States for the Southern District of New York.
    For decision below, see 168 Fed. 462.
    B. A. Levett, for importers. D. Frank Lloyd, Deputy Ass’t. Atty. Gen., for the United States.
    Before COXE, WARD, and NOYES, Circuit Judges.
   PER CURIAM.

We agree fully with the conclusions reached by the Board and the Circuit Court, and deem it unnecessary to add anything to their opinions. ’ The decision is affirmed.  