It has been found impossible to draw any substantial distinction between the facts in this case and those presented in Fisher v. U. S. (C. C.) 99 Fed. 260, and Downing v. U. S. (C. C.) 130 Fed. 393. I am constrained, therefore, to hold, in view of said opinions, that the decision of the Board of General Appraisers should be reversed.
Decision reversed.