Joseph E. Seagram & Sons, Inc. v. United States

Keefe, Judge:

This action arising at the port of Indianapolis involves the proper gauge of certain whisky used as a basis for the assessment of duties. The importer contends that duty was taken upon too great a quantity of whisky.

The facts attending the importation as shown by the record and exhibits are as follows: The whisky was the product of Canada, manufactured .by the Distillers Corporation, Ltd., at Ville La Salle, *167Province of Quebec. The distillers had on hand about 250,000 imperial gallons in barrels and kegs which were not filled to capacity. The shipments here in question pertain to…