British American Importation Co. v. United States

Ekwall, Judge:

Plaintiff in this case imported a quantity of Scotch whisky and entered the same at the port of Los Angeles for warehouse. The collector of customs at that port liquidated the entry, assessing customs duty and internal revenue tax upon different quantities. This liquidation was duly protested (protest 112013-K) on the ground that, under the holding in the case of Austin, Nichols & Co., Inc. v. United States, 22 Cust. Ct. 33, C. D. 1155, duty was assessable only upon the quantities upon which internal revenue taxes were finally assessed. (Bohemian Distributing Co. et al. v.…