Accepting the stipulation upon which this appeal has been submitted as a statement of fact, I find and hold the proper dutiable foreign value of the merchandise covered by said appeal to be 13 shillings, 4 pence, per yard for the 24-inch woven silk fabric, and 14 shillings per yard for.the 36-inch woven silk fabric, all less 3% per centum discount, packed.. Judgment will be rendered accordingly.