Rosenbloom v. United States

’ Fernet Branca bitters, imported at the port of New York on May 21, 1917, were entered in bond at the port of New York and assessed for duty at the rate of $2.60 per gallon under the provisions of paragraph 240 of the tariff act of 1913, which reads as follows:

240. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this section, $2.60 per proof gallon. (Italics not quoted.)

The Fernet Branca bitters were in bonded warehouse, duty unpaid, when the revenue act of October 3,…