
    Before the Third Division,
    January 14, 1942
    No. 46821.
    Protests 78535-K, etc., of H. A. Johnson & Co. et al. (New York).
   Opinion by

Cline, J.

In view of Abstract 45762 and in accordance with stipulation of counsel that the ginger is not composed in chief value of manufactured sugar it was held that the tax is not applicable thereto.  