Opinion by
Oliver, C.J.
At the trial, it was stipulated that the assessment at 21 cents per pound on a weight of 345 pounds was excessive with respect to the merchandise covered by lot No. 95, page 12 of the entry, item 8975, contained in eases 804r-826, inclusive, and that duty at 21 cents per pound should have been assessed on a weight of 207 pounds. On the record presented, the claim of the plaintiff was sustained and the collector was directed to reliquidate the entry accordingly.