Arden v. United States

Tbe appellant imported alcoholic perfumery in 1923. This was. assessed for duty by the collector at 40 cents per pound and 75 per centum ad valorem under paragraph 62 of the Tariff Act of 1922 and with an additional tax of $1.10 per wine gallon under section 600’ (c) of the revenue act of February 24,1919. On appeal, the Board of General Appraisers sustained the assessment made by the collector.

*43The importer contends the Tariff Act of 1922 has repealed, by implication,-section 600 (c) of the revenue act of February 24, 1919, and this is the single question involved here. It is conceded there…