Westco Liquor, Products Co. v. United States

JohnsoN, Judge:

A shipment of sherry wine was imported from Spain and entered for warehousing at the port of San Francisco on January 6, 1944. The entry was liquidated by the collector on June 7, 1944, duty being assessed at the appropriate rate upon the basis of 1,181.57 gallons. The internal revenue tax was also assessed by the collector of customs on 133 gallons at 40 cents per gallon and upon 999 gallons at the rate of 60 cents per gallon, assessment being made upon a total of 1,132 gallons.

The plaintiff’s claim in this case is limited to three butts or barrels of the imported sherry which…