United States v. McQuade

On the 21st' day of July, 1917, Peter McQuade, the appellee, imported at the port of New York six puncheons of whisky which he then entered for warehousing. One puncheon was withdrawn on August 30, 1917. On October 4, 1917, the revenue act of 1917 went into effect. On December 10, 1917, the entry was reliquidated on the remaining five puncheons at thé rate of $2.60 per gallon, under paragraph 237 of the tariff act of October 3, 1913, plus $2.10 per gallon, under section 300 of the said revenue act of 1917. On October 19, 1917, one additional puncheon was withdrawn, and two more on January 27;…