Julius Kessler & Co. v. United States

The plaintiff owned and maintained a distillery and also a bonded warehouse, known as the Cedarbrook Distillery. It had produced at this distillery and placed in the warehouse certain distilled spirits, including the 428 packages which are referred to in this case. The distillery, warehouse, and all of the 428 packages of distilled spirits, save one package, were destroyed by accidental fire without any fraud or collusion or negligence on the part of the owner thereof, on September 22, 1920.

*729Prior to this date of September 22, the plaintiff had given notice to the collector of internal…