In this cause, which was argued on the first day of the term, I have examined the record with care and have reached the conclusion that the decision of the Board of General Appraisers *647is correct. I do not think it necessary to add anything to their decision. It seems to me that it covers fully all the issues in controversy and in principle is in entire accord with the decision in the Crowley Case (55 Fed. 383, 5 C. C. A. 109). The decision of the Board is affirmed.