Continental Distributing Co. v. United States

Johnson, Judge:

The merchandise in question consists of two shipments of port wine which was unladen at the port of Philadelphia and transshipped to Portland, Oreg., under immediate transportation entries. The collector assessed duty upon the basis of the landed quantity at Philadelphia. Plaintiff claims that duty was assessed upon too great a quantity as allowance was not made for outage as shown upon the gauger’s return at the port of Portland. It was alternatively claimed that duty should not have been based upon a larger quantity than that upon which the internal revenue tax was assessed.

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