McKesson & Robbins (Inc.) v. United States

Five cases of opium, invoiced as containing 736 pounds of the drug and designated as Nos. 145, 146, 147, 148, and 149, were landed at the port of New York and ordered to public stores for examination. Case No. 146, invoiced as containing 157 pounds of opium, was reported as stolen while on the pier in charge of the customs inspector and never came into the custody of the appraiser.

At the public stores the annotation “ 146 — not received, P. S.” was made on the invoice. On the summary of examination and appraisement the appraiser made the following memorandum, “importer claims case 146 stolen…