Hongkong & Shanghai Banking Corp. v. United States

This case is before us on exceptions to the report of the Commissioner and for final decision.

Plaintiff, a corporation of Hongkong, China, sues for the value of 794 boxes of “waste-waste tin plate” which it alleges defendant requisitioned from it some time shortly after December 4,1941.

The tinplate was a part of the cargo of the American Leader which sailed from Baltimore for points in the Far *755East, including Manila, Philippine Islands, and Hongkong, China. It was consigned to plaintiff in Hongkong.

The vessel stopped en route to the Far East at San Pedro, California, on November 4, 1941.…