E. & J. Burke, Ltd. v. United States

This appeal involves the dutiable rate to be applied to an importation of rum, entered at the port of New York on December 4, 1934. It was stipulated before the Customs Court that the rum in question was the product of Great Britain.

The collector assessed duty upon said rum at the rate of $5 per proof gallon under paragraph 802 of the Tariff Act of 1930. There was also-assessed the amount of $2 per gallon under section 4 of the Liquor Taxing Act of 1934, which latter assessment is not here involved.

The appellant protested, making claims as follows:

We claim that the goods in question are…