Washington State Liquor Control Board v. United States

EKwall, Judge:

This case involves an importation of bottled rum from Cuba which arrived in the United-States at a port in Florida on December 31, 1943, and was transshipped under I. T. entry to the port of Seattle, Wash. At the latter port it was entered for consumption on February 8, 1944. Regular duty was assessed thereon at the rate of $2 per proof gallon under paragraph 802, as modified by the supplementary trade agreement with Cuba (T. D. 50050). No question is raised as to the correctness of that assessment. An internal revenue tax of $6 per wine gallon was also levied and paid, both…