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Puerto Rican Zombie – Carioca Rock and Rum (1958)

March 22, 2012

On December 3, 1958, the US Court of Claims decided Compania Ron Carioca Destileria, Inv. v. The United States about an Puerto Rican alcohol called “Zombie”.

carioca zombie

COMPANIA RON CARIOCA DESTILERIA, INC. V. THE UNITED STATES
UNITED STATES COURT OF CLAIMS
168 F. Supp. 546

December 3, 1958 Decided

The Court explains:

Plaintiff sues to recover $12,387.12 paid in August and September 1946 to the United States deputy collector of internal revenue at San Juan, Puerto Rico. At that time plaintiff, engaged in the business of producing beverage distilled spirits, removed a quantity of such spirits from a bonded warehouse in Puerto Rico.

And concludes:

Judgment will be entered in plaintiff’s favor for $12,387.12.

And then enumerates a list of the specific findings of fact:

The court, having considered the evidence, the stipulation of the parties, and the briefs and argument of counsel, makes findings of fact as follows:

2. The distilled spirits involved herein, known as “Zombie” and “Rock and Rum”, were produced in Puerto Rico by Carioca and placed in bonded warehouses established under the laws of Puerto Rico. The alcoholic strength of these beverages was less than 189 degrees proof.

5. On August 5, 1946, Carioca, pursuant to the provisions of United States Internal Revenue Service Regulations 24, secured a permit from the Treasurer of Puerto Rico to withdraw 1,453.39 proof-gallons of Zombie for shipment to the United States and to pay the taxes thereon as required by Puerto Rican law.

10. On November 1, 1951, Carioca still held in inventory in Puerto Rico 1,332.0475 proof-gallons of the Zombie and Rock and Rye covered by the permits …

And again “the court concludes as a matter of law that the plaintiff is entitled to recover”.

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