Opinion by
Richardson, J.
In accordance with stipulation of counsel that the principles are the same as those involved in C. J. Tower & Sons v. United States (33 Cust. Ct. 14, C.D. 1628), and Bertrand Freres, Inc., et al. v. United States (47 Cust. Ct. 155, C.D. 2296), the claim of the plaintiffs was sustained.