Oldetyme Distillers, Inc. v. United States

Keefe, Judge:

In this case the plaintiff alleges that duty was taken upon the basis of too great a quantity of whisky contained in 60 barrels.

At the trial counsel for both sides stipulated and agreed to the facts as follows:

1. That the plaintiff herein purchased 60 barrels of scotch malt whisky out of WHB 42306, S. S. Which-One entered at the port of New York on December 26, 1933.

2. That thereafter and on or about November 14, 1936, said plaintiff exported from bonded warehouse said 60 barrels under' export entry No. 3407, S. S. Cameronia, for shipment to Scotland.

3. That prior to said…