Protest 87697-K of Washington State Liquor Control Board

Keefe, Judge:

The plaintiff claims here that customs duties and internal revenue taxes were assessed upon whisky which was not landed from the importing vessel. The claim is limited to shortages from five cases numbered as follows:

Case 438,- 22 %ths pints, short

Case 452, 17 %ihs pints short

Case 491, 4 itths pints short

Case 678, 8 %ths quarts short

Case 720, 9 %ths quarts short

At the trial, the wharfinger for the Arlington Dock Company, the owner of the dock where the ship tied up, testified that he handled the cargo in question, placing the cargo on the dock at the time of discharge from the…