Alex. D. Shaw & Co. v. United States

*645MEMORANDUM BY THE COURT.

1. The Court of Customs Appeals held that a tax in all respects similar to that complained of was a customs duty. See Alex. D. Shaw & Co. v. United States, 11 Ct. Cust. Appls. 226.

2. The tax being a customs duty this court is without jurisdiction; and on the other hand, if it was an internal-revenue tax the plaintiff was liable for it.

The petition is dismissed.