
    No. 60854.
    Reliance Merchandise Co., Inc., and J. E. Bernard & Company, Inc. v. United States,
    protests 227521-K and 229435-K (New York).
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the merchandise consists of metal dime savings banks the same in all material respects as those the subject of M. Pressner & Co. v. United States (36 Cust. Ct. 262, C. D. 1784), the claim of the plaintiffs was sustained.  