Opinion by
Oliver, P. J.In accordance with stipulation of counsel 57 percent of Lyofix DEC pat., 34 percent of Ultravon WC pat., 41 percent of Albatex POC pat., 51 percent of Sapamine FLC pat., and 45 percent of Ultravon KC pat., were held taxable at 3 cents per pound under section 701, Revenue Act of 1936, as claimed.