Cincinnati Terminal Warehouse, Inc. v. United States

Evans, Judge:

This is an action against the United States wherein the importers seek recovery of certain sums of money claimed to have been illegafiy exacted on importations of whisky entered at the port of Cincinnati, Ohio. The basis of the claim is that the proof of said liquor was incorrect. An additional claim is made that the Liquor Taxing Act of 1934 (48 Stat. L. 313) is illegal, null, and void. The latter claim was not pressed in the trial, in fact, such claim could not be successfully maintained in view of the decision in the case of E. & J. Burke, Ltd. v. United States, 24 C. C. P. A.…