Bertrose Co. v. United States

The undisputed facts in this case are as follows: The merchandise, brandy (distilled spirits), was imported and entered in bonded warehouse July 16, 1917. The entry was liquidated January 4J ■ 1918, and assessed at $2.60 per gallon under paragraph 237 of the tariff act of 1913 plus $2.10 per gallon under section 300 of the revenue act, approved October 3, 1917, but as the merchandise remained in the warehouse the assessment was not then paid.

April 10, 1919, the brandy was entered for consumption, withdrawn from warehouse, and whatever duty the collector then demanded thereon was paid without…