Lloyd's Subagent v. United States

On or about February 25, 1927, certain welded-steel casings and pipes were shipped by the steamship Oarna from New York, with Maracaibo, Venezuela, as their destination'. The vessel was wrecked on^March 3, 1927, near the shore of Santo Domingo. The exact locality where the wreck occurred is not shown by the record, nor does it appear whether this locality was within three miles of the shore.

The cargo was salvaged and was shipped back to the United States in two shipments, being entered at the port of Los Angeles on May 26, 1928. The goods were entered as “steel casings, oilwell tubing, steel…