Hiram Walker & Sons, Inc. v. United States

BlaNd, Judge,

delivered the opinion .of the court:

On December 19, 1933, appellant entered for warehousing twenty-six barrels of rye whisky, imported from Canada. According to the report of the Government gauger, the whisky then amounted to 1,473.66 gallons. On March 21, 1934, the Collector of Customs liquidated the entry upon the basis of the gauger’s return. On March 27, 1936, the whisky was regaugod, at the request of the importer, and 1,368.50 gallons were found to remain in the barrels. There being uncontradicted testimony to show that the barrels were not tampered with, and that there was…