Opinion by
Dallinger, J.It was stipulated that the tape measures are chiefly used in the household for utilitarian purposes. Following Abstract 43372 the claim at 40 percent under paragraph 339 as household utensils was therefore sustained. In accordance with stipulation of counsel that the dime savings banks in question are in chief value of metal and similar to those the subject of Abstract 42749 the claim as hollow ware at 40 percent under paragraph 339 was sustained.