DISSENTING OPINION.
De Vexes, Judge:For the reasons set forth in the dissenting opinions in American Express Co. v. United States (4 Ct. Cust. Appls., 146; T. D. 33434) and in Cliff Paper Co. v. United States (4 Ct. Cust. Appls., 186; T. D. 33436) I dissent.