Cummins-Collins Distilleries v. United States

Johnson, Judge:

This case arises by means of a protest filed against the collector’s assessments of duty and internal revenue taxes on some 4,200 barrels of Cuban rum. The collector at the port of Louisville, Ky., assessed duty thereon under paragraph 802 of the Tariff Act of 1930, as modified by the Mexican Trade Agreement, T. D. 50797, at the rate of $2.50 per proof gallon, less 20 per centum Cuban preferential, which reduced the rate to $2 per proof gallon. The internal revenue tax was assessed at $6 per proof gallon under Title 26, Section 2800 (a) of the U. S. Code, 1941-1946 Supplement.…