FOSTER, Circuit Judge.
This case was heard on a stipulation as to the facts. Those material to a decision are as follows:
The British auxiliary yacht Florence cleared from Havana, Cuba, for St. Pierre, Miquelon, with a cargo of whisky destined for the latter port, as shown by her manifest and other papers. She became disabled on the high seas and hoisted distress signals. The United States revenue cutter Tallapoosa came to her assistance and was requested...
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