Washington State Liquor Control Board v. United States

Cline, Judge:

In this suit against the United States arising at the port of Seattle the plaintiff claims that the collector of customs should have made an allowance in his assessment of duties upon two hogsheads of Scotch whisky, numbered 2 and 5, for 17.4 British Imperial proof gallons, equal to 23.91 American proof gallons, which were claimed to have been lost prior to the lading thereof on the export vessel, and thus were never exported from Scotland. It is further claimed that duty should have been assessed upon the quantity of whisky reported by the gauger as contained in hogshead…