Distillers Co. v. United States

Evans, Judge:

This is an action against the United States in which the plaintiff seeks a refund of money claimed to -have been collected in excess of the amount due as customs duties upon importations of merchandise described on the invoices as “cinnamon flavour-ing extract” and “Noyeau flavouring extract.” Duty was assessed thereon under the provisions of paragraph 802 of the Tariff Act of 1930 at the rate of $5 per proof gallon and an additional $2 per gallon under the Internal Revenue Act, in the case of protest 979725-G and $5 per proof gallon and $2.25 per gallon in the case of protest…