
    No. 67009.
    protest 60/25078 (San Francisco).
    Hoyt, Shepston & Sciaroni and Atlas Powder Company v. United States,
   Opinion by

Ford, J.

In accordance with oral stipulation of counsel that the involved meters do not measure the flowage of electricity and are articles of a class suitable for controlling, distributing, modifying, producing, or rectifying electrical energy, the claim of the plaintiffs was sustained.  