
    No. 40669.
    Petition 5751-R of Howard Bros. Mfg. Co. (Boston).
   Opinion by

Dallinger, J.

It appeared that the jacks were originally appraised as entered and that as a result of an appeal filed by the collector the appraised value was advanced 5 percent over the entered value. It was found that the petitioner acted in entire good faith. As there was no intention to defraud the revenue the petition was granted.  