Cole, Judge, delivered tbe opinion of tbe court: This is an appeal from a judgment of tbe United States Customs Court, Third Division, pursuant to its decision, C. D. 1387, wbicb beld that tbe Collector of Customs at tbe port of New York erroneously interpreted tbe provisions of tbe law and regulations in collecting internal revenue tax upon one bottle of whiskey found missing by tbe customs storekeeper prior…
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