Case: Protest 930998-G of Hiram Walker & Sons (San Francisco)
Abbreviation: Protest 930998-G of Walker
Decision Date: 1939-06-08
Docket Number: No. 41584
Citation: 2 Cust. Ct. 750
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 930998-G of Hiram Walker & Sons (San Francisco).
Judges: 
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It was held that Congress intended to require duty to be taken on the basis of the entered gauge of alcoholic liquors withdrawn from warehouse.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.