Chicago Heights Distributing Co. v. United States

Richardson, Judge:

The merchandise of this protest consists of three lots of Scotch whiskey which were imported at Chicago, Ill., from Scotland. The merchandise was stolen while in the custody of a *255bonded cartman who was acting as the importer’s agent in transferring the merchandise from the place of unlading to the importer’s bonded warehouse. The question before this court is whether plaintiff is entitled to a refund of customs duties and internal revenue taxes assessed upon this merchandise in liquidation.

Some of the pertinent facts involved in this controversy have been stipulated by the…