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

Johnson, Judge:

Canadian whisky contained in 1,750 cases was imported into the United States from Canada and landed at the port of Niagara Falls, N. Y. From there, by virtue of an immediate transportation entry, it was shipped to the port of New York and entered under bond for warehousing. No question is raised in the protest relative to the amount of duty assessed upon the whisky. The controversy relates solely to the assessment of internal revenue tax.

At the trial of this case it was orally stipulated between counsel for both parties as follows:

We propose to stipulate and agree with the…