
    No. 54677.
    W. F. Mackay v. United States,
    protests 111823-K, etc. (Pembina).
   Opinion by

Cline, J.

It was stipulated that the merchandise is the same in all material respects as that passed upon in Tower & Sons v. United States (14 Cust. Ct. 94, C. D. 919). In accordance therewith the claim for free entry was, sustained.  