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GOLDBERGER v. UNITED STATES

No. 3205.

4 F.2d 10 (1925)

GOLDBERGER v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

February 13, 1925.

Attorney(s) appearing for the Case

Aaron Finger, of Wilmington, Del., for plaintiff in error.

David J. Reinhardt, U. S. Atty., and James H. Hughes, Jr., Sp. Asst. U. S. Atty., both of Wilmington, Del.

Before BUFFINGTON, WOOLLEY and DAVIS, Circuit Judges.

WOOLLEY, Circuit Judge.

The Act of Congress approved March 3, 1897 (29 Stat. 626 [Comp. St. § 6070 et seq.]), generally known as the Bottling in Bond Act, requires, by section 1 (Comp. St. § 6070), that over the mouth of every bottle filled with distilled spirits in bond there shall be affixed an engraved strip stamp; by section 2 the Act (Comp. St. § 6071) provides that these shall be of the kind "that the Commissioner of Internal Revenue, with the...

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