
    No. 47484.
    Protest 33365-K of Ciba Co., Inc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel 41 percent of Albatex POC pat., and 53 percent of Sapamine KWC pat., were held taxable at 3 cents per pound under section 701, Revenue Act of 1936, as claimed.  