Protest 81869-K of Traders Service Corp.

Opinion by

Keefe, J.

At the trial the plaintiff offered in evidence, without objection, a memorandum made by the deputy collector in charge of liquidations at the port in question and it was stipulated that the deputy collector, if called as a witness, would testify in Accordance with the statements made therein. The memorandum stated in part that the. appraiser had reported the goods in question as of American origin, having been made in Vermont. As the certificate of outward manifest (Jb’orm 4467) required by article 397 (a) (3), Customs Regulations of 1937, had not been furnished prior to…