
    No. 49533.
    Protests 101436-K, etc., of Mitchel F. Barnet (New York).
   Opinion by

WalkeR, J.

In accordance with stipulation of counsel that the hides in question are similar to those the subject of Rice v. United States (11 Cust. Ct. 118, C. D. 807), which record was incorporated herein, the court hold them dutiable as claimed.  