
    Before the First Division,
    June 19, 1939
    No. 41677.
    Petition 5772-R of National Silk Spinning Co., Inc. (Boston).
   Opinion by

McClelland, P. J.

It was found that the evidence offered did not show that the slightest effort was made to ascertain whether the entered values were equal to the dutiable values. On the record presented the petition was denied. Lowe v. United States (15 Ct. Cust. Appls. 418, T. D. 42590) cited.

Brown, J., dissented.  