
    Before the Second Division,
    January 17, 1940
    No. 43030.
    Petition 5866-R of E. C. Palmer & Co., Ltd. (New Orleans).
   Opinion by

Dallinger, J.

It appeared that in making the entry there was no intention to defraud the revenue, conceal or misrepresent the facts, or to deceive the appraiser as to the facts. On the record presented the petition was granted.  