Otto Schmidt Wine Co. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks to recover money claimed to have been paid in ■excess of the amount due upon importations of whisky in barrels, imported from Cuba. Duty was assessed on the whisky at the rate of $5 per gallon under paragraph 802 of the Tariff Act of 1930, less 20 per centum under the Cuban Trade Agreement (T. D. 47232). In addition there was assessed an internal-revenue tax of $2 per gallon under the Liquor Taxing Act of 1934. It is claimed by the plaintiff that the whisky is dutiable at $2.50 per gallon under said…