The opinion
DISSENTING OPINION.
Smith, Judge:
For the reasons stated by me in Vandegrift &. Co. v. United States ( 9 Ct. Cust. Appls., 112 ; T. D. 37978; suit No. 1904), I am of the opinion that the decision of the Board of General Appraisers should not be reversed,. but affirmed, and therefore dissent.