United States v. R. C. Williams & Co.

Cole, Judge,

delivered tbe opinion of tbe court:

This is an appeal from a judgment of tbe United States Customs Court, Third Division, pursuant to its decision, C. D. 1387, wbicb beld that tbe Collector of Customs at tbe port of New York erroneously interpreted tbe provisions of tbe law and regulations in collecting internal revenue tax upon one bottle of whiskey found missing by tbe customs storekeeper prior to tbe repacking of twenty cases of said whiskey while in a bonded warehouse.

Tbe whiskey was imported by appellee from Canada, tbe shipment arriving at tbe port of New York, where it was…