Opinion by
Keefe, J.It was stipulated and agreed that the merchandise is similar in all material respects to that the subject of Abstracts 36724 and 38185, which records were incorporated herein. In accordance with stipulation and following the decisions cited the court held that the collector should .compute the duty upon the basis of the net weight of the cheese as shown by the weigher, less 1 ounce per loaf for tare of foil or paper, or both. The protest was sustained to this extent.