United States v. Chas. J. Webb Sons Co.

On November 13, 1922, the S. S. Hoosac arrived at the port of Philadelphia. Two bales of wool imported by appellee on said vessel were lost overboard while being discharged from same.

The inspector’s return on the back of the warehouse permit, made November 18, 1922, recites:

To bond_ 149 bales

To appraiser’s stores_ 6 bales

Overboard in course of discharge_ 2 bales — Not recovered

157 bales

*157The merchandise involved warehouse entry No. 2287, which was liquidated on the basis of 157 bales on August 14, 1923.

On or about November 16, 1925, the collector demanded duty on the two bales which had been…