LEAKAGE

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LEAKAGE

LEAKAGE. The waste which has taken place in liquids, by their escaping out of the casks or vessels in which they were kept. By the act of March 2, 1799, s. 59, 1 Story's L. U. S, 625, it is provided that there be an allowance of two per cent for leakage, on the quantity which shall appear by the gauge to be contained in any cask of liquors, subject to duty by the gallon and ten per cent on all beer, ale, and porter, in bottles and five per cent on all other liquors in bottles; to be deducted, from the invoice quantity, in lieu of breakage or it shall be lawful to compute the duties on the actual quantity, to be ascertained by tale, at the option of the importer, to be made at the time of entry.

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