The Udolpho Wolfe Co. is an American company incorporated in
the State of New Jersey, having its head office in New York,
and branch houses at Hamburg, Germany, and at Rotterdam,
Holland. It was also registered as a foreign company at Hamburg.
At the date of the war (4th August 1914), the Company's most
important place of business on the Continent was at Hamburg,
where it had large warehouses, and where it bottled, stored, sold
and exported the Udolpho Wolfe's schnapps. At the Rotterdam
branch the gin, in its raw state, was bought from an independent
distilling firm, and sent to the Hamburg house. The evidence the
Magistrate had before him as to the Company carrying on business
at Hamburg on 7th December is contained in the oral and docu-
mentary evidence submitted by the prosecution and by the appel-
lants, and the admissions made by the appellants. It is clear from
the evidence that the appellants had, for very many years prior to
4th August 1914, carried on business with the Company as the sole
purchasers in Australia of Wolfe's schnapps, that such goods were
always obtained from Hamburg and were shipped from Hamburg
direct to the appellants in Australia. The payment of the freight
of the goods was on the basis of goods f.o.b. from London, the
Company bearing the cost of freight or expenses on goods f.0.b.
Hamburg (if any) over and above that of goods f.0.b, London.
The shipments were, however, invariably, before 4th August 1914,
from the Company at Hamburg to the appellants, to different
ports in Australia. .