Glaser Bros. v. United States

Johnson, Judge:

This is a protest against a demand of the collector of customs at the port of San Francisco for duties on a quantity of Cuban rum found missing in warehouse upon a regauging made subsequent to the abandonment of 50 barrels thereof under section 563 of the Tariff Act of 1930. Various claims are made in the protest but that chiefly relied on is that duty should not have been collected on any quantity in excess of that subject to internal revenue tax, as provided in paragraph 813 of the Tariff Act of 1930, as amended by Public Law 612 (62 Stat. 344).

The pertinent statutory…