United States v. Siegfried Lowenthal Co.

Jackson, Judge,

delivered tbe opinion of tlie court:

On July 19, 1934, appellee entered at the port of Cleveland for warehouse under bond 50 kegs of Scotch whisky and 2 casks of American-type whisky imported from Prance, according to the invoice and entry papers. The entry was liquidated at the rate of $5 per gallon on 964.23 gallons in accordance with a quantity gauge seemingly made July 19, 1934. On November 10, 1936, the entry was again gauged for internal revenue purposes, the report of that gauge showing a. gallonage of 537.6 gallons, from which 9 gallons were withdrawn for sampling. On…