The opinion
PER CURIAM.
This cause involves customs duties on “fire proofed lumber.” It is reported below in 139 Ded. 344. In the opinion of a majority of the court the decision of the United States Supreme Court in U. S. v. Dudley, 174 U. S. 670 , 19 Sup. Ct. 801, 43 L. Ed. 1129 , is controlling.
The decision of the circuit court is therefore reversed, and that of the Board of General Appraisers is affirmed.