
    No. 40777.
    Protest 933830-G of Shun On & Co. (San Francisco).
   Opinion by

Brown, J.

On the authority of Fletcher v. United States (25 C. C. P. A. 195, T. D. 49294), holding that a judgment cannot direct a higher rate than that originally assessed by the collector, the protest was sustained and the collector directed to assess 20 percent ad valorem on the ve-tsin in question instead of 25 percent.  