Schenley Import Corp. v. United States

Keefe, Judge:

The merchandise herein consists of certain sherry wine imported in casks or butts. The entire shipment consisted of 229 butts. One case, number 272, was damaged in transit. Immediately after the vessel docked and prior to delivery the wine was officially gauged. The return of the gauge under cask 272 shows a capacity of 133 gallons and an outage of 129 gallons, said barrel was reported leaking at chimb and. with a broken stave. The collector assessed duty upon the capacity of the cask less an outage of 2 % per centum, or upon 129.68 gallons, no allowance being made for leakage or…