Shaw v. United States

Appellant imported certain distilled spirits in July, 1921.- The collector levied a tax of $2.60 per proof gallon under paragraph 237 of the then existing Tariff Act of 1913 and also a tax of $2.20 per proof gallon under section 600 (a) of the Revenue Act of 1918, approved February 24, 1919, 40 Stat. 1057, then in force.

There are two protests involved. One claims that the tax levied under section 600 (a), swpra, is not applicable; the other claims that the tax levied under paragraph 237, supra, is not applicable. The importer admits that one of the taxes is applicable, but contends that any…