
    Before the First Division,
    January 27, 1939
    No. 40532.
    Protest 944250-G of L. D. Heater Co. (Portland, Oreg.).
   Opinion by

Sullivan, J.

There was no evidence that the plaintiff abandoned the instrument to the United States as provided in section 506. It-was held that it was not the intention of the statute to provide that the plaintiff could by protest attempt to prove the value of damage and obtain a refund of duty. The statute and article 807 (a), Customs Regulations of 1937, not-having been complied with the protest was overruled.  