
    Before the First Division,
    October 19, 1942
    No. 47648.
    Protests 31761-K, etc., of Wm. Shaland (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and on. the authority of Abstract 47002 the horns in question were held dutiable at 45 percent under paragraph 397 as claimed.  