Somerset Importers, Ltd. v. United States

Keefe, Judge:

This action is brought by reason of the refusal of the collector of customs at San Francisco to grant an allowance in duties and internal revenue taxes'upon certain whisky, invoiced-as contained in bottles found to be broken at the time of importation, or at the time of delivery of the merchandise to the importer.

At the trial counsel for the plaintiff admitted that the breakage in question occurred during transshipment of the cases from New York to San Francisco. The discharging inspector and the clerk in charge of the warehouse division at the port of San Francisco testified for…