CONCURRING OPINION BY
BARBER, JUDGE.I concur in the result.
The fact of undervaluation being conceded, the mandate of the statute compels the collector to assess what is termed therein, additional duties, although they are not such in fact. —Helwig v. United States (188 U. S. 605).
As I view it, when undervaluation is established, as in this case, whether or not these so-called additional duties shall be levied, is not a question for the Board of General Appraisers.