The opinion
On Rehearing.
In behalf of the government a petition was made for rehearing, based on the allegation that, contrary to the statement in the foregoing opinion, the government had not “conceded that the collector was in error in his finding as to relative values.”
PER CURIAM.
Inasmuch as both sides do not agree that the particular point now relied on was called to the attention of the trial judge, we shall have to be guided by the record. Petition for re-argument denied.