
    No. 43160.
    Protests 644352-G, etc., of Gerstanzang Werner Co., Inc. (New York).
   Opinion by

Dallinger, J.

On the agreed facts it was held that the tax applicable to the hot plates in question for the copper content is three-fourths of 1 cent per pound or 3 percent ad valorem, whichever is the lower, under section 601 (c) (7), Revenue Act of 1932.  