
    Before the Flest Division,
    August 28, 1939
    No. 41996.
    Protest 738291-G of Patten MacKenzie & Co. (Portland, Oreg.).
   Opinion by

McClelland, P. J.

There was an absence of competent evidence with regard to the component material of chief value of the boots and shoes in question. The protest was therefore overruled. Brown, J., concurred with qualifications.  