Opinion by
Ekwall, J.It was stipulated that the protest is abandoned insofar as it relates to the spirits contained in 25 barrels, Nos. 504 to 528, inclusive, covered by warehouse withdrawal entry No. 178, dated October 29, 1936, the subject of warehouse entry No. 144. For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained except as to the merchandise noted above. To that extent the protest was overruled.