Julius Wile Sons & Co. v. United States

Opinion by

At the trial, the case was submitted upon the official papers and the collector’s report. An examination thereof showing that there was a shortage on delivery of 77.5 gallons at the port of destination, it was held that duty and internal revenue tax are not assessable upon said merchandise. *446United States v. R. C. Williams & Co., Inc. (40 C. C. P. A. 130, C. A. D. 508) and Abstract 61245 followed.