Opinion by
Keefe, J.At the trial it was stipulated between counsel that the issue is the same as that involved in United States v. Hearty (31 C. C. P. A. 106, C. A. D. 257), -the record in which case was incorporated herein. Certain of the items wore therefore held dutiable upon the weight of the meat alone, as set forth in schedule attached to decision herein. The collector was directed to make refund of duties accordingly.