
    No. 61871.
    Ben S. Armstrong et al. v. United States,
    protests 179503-K, etc. (Seattle).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of yellow cedar the same in all material respects as that the subject of Border Brokerage Co. et al. v. United States (39 Cust. Ct. 179, C. D. 1923), the claim of the plaintiffs was sustained.  