Opinion by
Mollison, J.It was stipulated that the record made in protests 78497-K, etc. (Abstract 57658), decided concurrently herewith, be incorporated as a part of the record in this case, and that the amount of money disallowed by reason of the method used in liquidation and handling of applicable documents, to which the plaintiff is entitled to refund, amounts to $2,118.09. On the record presented, the claim of the plaintiff was sustained.