Wing Duck Co. v. United States

Bkown, Judge:

This suit against the United States was brought at San Francisco, Calif., and there tried, to recover certain internal-revenue taxes claimed to have been illegally exacted by the collector of customs at that port. There were also other claims but they were abandoned.

*103The' collector took duty, as the reeord and testimony show, on the merchandise called Chinese Shamshoo at 25 per centum ad valorem andv40 cents per pound as consisting of a medical preparation-containing alcohol under paragraph 24, Tariff Act of 1930 as—

medicinal compounds * * * containing more than 20 per centum and…