Meraux Terminal Corp. v. United States

Cline, Judge:

In this suit against the United States the plaintiff protests against the action of the collector of customs at the port of New Orleans in refusing to grant the plaintiff’s application to abandon to the Government 52,214 gallons of untreated gasoline distillate.

The record, which is in the form of a stipulation entered into between the parties, shows that on January 10, 1939, the plaintiff made a warehouse entry of 5,314,879.50 gallons of untreated gasoline distillate and that the collector liquidated the entry on March 7, 1939, and assessed an import tax on the merchandise at 2%…