Cedar Valley Distillery, Inc. v. United States

Johnson, Judge:

This action involves the duties assessed upon 15 barrels of Cuban rum originally entered at the port of Cleveland and shipped to Chicago in bond, where it was eventually abandoned to the Government and destroyed under customs supervision. The plaintiff claims that the quantity upon which duty was assessed should not have been greater than that upon which internal revenue tax was assessed.

At the trial the deputy collector in charge of the liquidation division at the port of Chicago testified on behalf of the plaintiff that the 15 barrels of Cuban rum were shipped to Chicago in…