Protest 106438-K/91444 of MacEachern

Keefe, Judge:

The assessment of duty here in question was levied upon a fur coat which came into the possession of the plaintiff upon the death of his sister who lived in Canada. The plaintiff claims that the coat is exempt from duty under the third proviso of paragraph 1798, Tariff Act of 1930, as amended by the Customs Administrative Act of 1938.

At the trial the plaintiff testified concerning the facts as follows:

I had an invalid sister — she was ill for years — and I was called to Toronto on Monday, January 13th, when she died, in a sense unexpectedly; though she was very ill, we thought…