
    Before the Third Division,
    February 26, 1940
    No. 43269.
    Protest 852532-G of R. U. Delapenha & Co. (New York).
   Opinion by

Cline, J.

On the authority of Stone v. United States (19 C. C. P. A. 259, T. D. 45388) and Oldetyme Distillers v. United States (2 Cust. Ct. 487, C. D. 184) the whisky herein involved was held dutiable at $2.50 per proof gallon instead of $5 per gallon as assessed by the collector.  