Carter

This is a writ of error to review a judgment in favor of tbe plaintiff upon an agreed statement of facts. It appears from tbe agreed statement that on November 15, 1920, tbe defendant in error was tbe proprietor of a bonded winery located at Lankershim, in tbe state of California, and bad given bond to tbe United States conditioned that be would comply with all laws and regulations respecting tbe production and fortification of all wines produced, and account for all brandy used in such fortification; that tbe winery premises so bonded included a room known and designated as a fortifying, room; that tbe fortifying room was a part of *856 the bonded winery, was constructed in conformity with the laws and regulations applicable thereto, and was under the joint control of the plaintiff in error and the storekeeper gauger assigned by the plaintiff in error to take charge thereof; that there was stored in said fortifying room on the above date a certain quantity of taxable gallons of grape brandy, placed therein under the supervision of the plaintiff in error as collector of internal revenue; that the only door to the fortifying room was secured by a government lock attached thereto…