CONCURRING OPINION
BROWN, Judge:I concur in the conclusion reached in the majority opinion. See opinion in R. J. Prentiss & Co. v. United States, decided October 17, 1938, C. D. 49, passing on protests 892188-G, etc., and also concurring opinion in Louis Wolf & Co. v. United States, passing on protest 882934-G, decided October 17, 1938, C. D. 48.