Opinion by
Evans, J.As the appraisement was not in compliance with the statute it was held that the liquidation was invalid. Carey v. United States (16 Ct. Cust. Appls. 382, T. D. 43118) and Tower v. United States (21 C. C. P. A. *478417, T. D. 46943) followed. United States v. Woolworth (22 id., 184, T. D. 47126) cited.