Protests 109836-K of Spanish American Trading Co.

Keefe, Judge:

The merchandise in question consists of distilled spirits imported from Mexico. It is claimed that certain of the 1-gallon glass demijohns of rum and various glass bottles containing vodka, whisky, and gin were never imported into the United States, and also that there were breakages of demijohns and of glass bottles resulting in the loss of the foregoing liquors. Consequently, the collector’s assessment of duty and the levy of internal revenue taxes upon the entered quantities constituted illegal exactions.

At the trial it was established through the testimony of the discharging…