On August 16 the consignment of Inger beer arrived at Shanghai on. Doard the str, Philoctetes and on the same date the plaintiff duly filled up the import application form in accordance with the "Handbook of Customs Procedure at! Shanghai."
The plaintiffs handed in the im. <'port duty memo which was duly stamped "Checked by Luxury Surtax Section" at the Customs. The total duty for which the plaintiffs were liable was Shanghai Tls. 43.32, They also handed in the bill of Inding according to Customs procedure instructions.
The duty which the owner is ro-quired to set out en the duty memo and import application form is the 5 per cent, ad valorem, 24 per cent, surtax and 2) per cent. Tuxury tax and wharfage and conservancy dues. This is all cerned that they are entitled' to obtain the release of the cargo!
in question."
The Commissioner was asked to release the cargo, but he refused to do so until he received the Custom's Bank receipt informing them that} office called the Surtax Bureau did not allow such a receipt to be issued until the full taxes levied by Nanking Government had been paid.
'The legal advisers of the plaintiffs, 'Messrs. White-Cooper & Ca. then wrote to the defendants' legal advisers, Messrs. Platt & Ca. stating that they had tendered the bill of lading to defendant and stated the facts, asking for delivery and had been' refused... To this Messrs. Platt & Ca. reply that that was correct and then this action was started.
Text read from the printed page and cleaned; old type leaves the occasional error.