
    Before the Second Division,
    March 22, 1951
    No. 55384.
    (Mrs.) L. K. Evans v. United States,
    protest 163389-K (Seattle).
   Opinion by

Ford, J.

When the case was called for hearing, motion was made by the defendant to dismiss same on the ground that the protest had not been filed within the statutory time provided therefor. An examination of the record showing that the protest was not filed within the 60-day period after liquidation, as required by section 514, the protest was dismissed.  