Tower v. United States

Ekwall, Judge:

A quantity of grape juice in tins was imported from Canada and assessed for duty under the provisions of paragraph 806 (a) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 806 (a)) for “grape juice * * * by whatever name known, * * * containing or capable of producing more than 1 per centum of alcohol.” Said paragraph provided a rate of 70 cents per gallon on the juice and $5 per proof gallon on the “alcohol * * * that can be produced therefrom.” Plaintiff claims that the $5 per proof gallon rate is invalid, or, if valid, that it had been repealed by implication prior to the…