Case ID: cust-ct_2/html/0750-05.html
Source: Caselaw Access Project
Author: {"author": "Keefe, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 41584.
    Protest 930998-G of Hiram Walker & Sons (San Francisco).
   Opinion by

Keefe, J.

It was held that Congress intended to require duty to be taken on the basis of the entered gauge of alcoholic liquors withdrawn from warehouse. As the collector acted in accordance with law in assessing duty on that basis the protest was overruled. Hiram Walker v. United States (26 C. C. P. A. 121, C. A. D. 4), United States v. Falk (204 U. S. 145), and Peacock v. United States (2 Ct. Cust. Appls. 305, T. D. 32047) cited.