Protest 79454-K of Burns Lumber Co.

Memorandum to Accompany Order Denying Motion for Rehearing

In this case the defendant, through its attorney, seeks a rehearing on the ground that the judgment of this court, rendered on December 9, 1943, is, in effect, an equity decree which the court is powerless to make.

*270In the course of the memorandum of law submitted in support of the motion for rehearing, we nole the following:

* * *. Since it is conceded that the item under consideration was not marked on the invoice but was omitted and not included within the markings through error, it must be concluded that the collector did make his…