Bacardi Corp. v. United States

Two hundred hogsheads and 200 quarter hogsheads of Bacardi rum, imported at the port of New York, were entered for warehouse on the 23d of April, 1917, and gauged on May 29, 1917. The gauger’s return shows that 7 of the packages had broken staves or heads started, and that 16 of them were plugged and 11 stained. Duty was assessed at $2.60 per proof gallon, as provided in paragraph 237 of the tariff act of 1913, less 20 per cent, as required by the treaty with Cuba, from which country the rum was imported. The collector reports that on such liquor as remained in store after October 3, 1917,…