
    No. 40123.
    Petitions 5548-R, etc., of W. F. Mackay (Noyes).
   Opinion by

Keefe, J.

From the evidence the court was unable to find that the importer was without any intention to defraud the revenue. The petitions were therefore denied. Schrikker v. United States (13 Ct. Cust. Appls. 562, T. D. 41433), Wolf v. United States (id. 589, T. D. 41453), and Lowe v. United States (15 id. 418, T. D. 42590) cited.  