Wing Duck Co. v. United States

BrowN, Judge:

This suit against the United States was brought at San Francisco, Calif., and there tried, to recover a tax of $2 per proof gallon presumably under section 1150 of the Liquor Tax Law of 1934.

*134The importer protested, claiming that the merchandise here involved, designated as Chinese shamshoo, was not subject to said tax. The importer also protested the rate of duty assessed but not the classification under paragraph 24, Tariff Act of 1930, and the importer also made a claim as to some of the merchandise withdrawn from warehouse after a certain date.

All claims, however, were…