United States v. John Aquino, Inc.

This is an appeal from a judgment of the United States Customs Court.

Merchandise consisting of a “compound of wine with medicináis,” containing more than 20 per centum of alcohol by volume, in bottles, was assessed for duty by the collector as an alcoholic medicinal compound at 40 cents per pound and 25 per centum ad valorem under paragraph 24 of the Tariff Act of 1922, which reads as follows:

*27Pak. 24. Chemical elements, and chemical and medicinal compounds, preparations, mixtures, and salts, distilled "or essential oils, expressed or extracted ■oils, animal oils and greases, ethers and…