Case Name: Protest 930998-G of Hiram Walker & Sons (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-08
Citations: 2 Cust. Ct. 750
Docket Number: No. 41584
Parties: Protest 930998-G of Hiram Walker & Sons (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 750–750

Head Matter:
No. 41584.
Protest 930998-G of Hiram Walker & Sons (San Francisco).

Opinion:
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It was held that Congress intended to require duty to be taken on the basis of the entered gauge of alcoholic liquors withdrawn from warehouse.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.