Opinion by
Johnson, J.At the trial, the entry, invoice, and collector’s letter of transmittal were received in evidence, and it was stipulated that the factsfset forth therein were true and correct. The protest was limited to item No. 449 on *543invoice No. 3, described as “Large donkey planter.” An examination of the collector’s report showing that he would not object to the claim of the plaintiff, the protest was sustained as to said item.