Wing Yee Chong & Co. v. United States

The goods invoiced as Oo-Kok, Wo-Chork, Kop Kai, Non Sun, Wai Sang, Chun Lo, Fu Kwat, Pak Sui, Tsz Po, Tad Tar, Shum Yong, and MoyLo, medicated spirits, were classified by the collector as medicinal preparations containing- alcohol and were assessed for duty at 20 per cent ad valorem and at 20 cents and 40 cents per pound, according to alcoholic content, under paragraph 16 of the tariff act of 1913. In addition to.this duty the collector assessed a duty of $2.20 per proof .gallon under the provisions of section 600 of the revenue act of 1918, approved February 24, 1919. The pertinent parts of…