Standard Oil Co. v. United States

Keefe, Judge:

The issue raised- in this case is the legality of the collector’s assessment of an internal revenue tax of one-half of 1 cent per gallon upon 66,601 gallons of fuel oil under section 601 (c) (4) of the Revenue Act of 1932 upon withdrawal of the same from warehouse as fuel supplies on the S. S. Caracas. The plaintiff claims that the fuel oil is exempt from tax by virtue of section 309 (a) of the Tariff Act of 1930 and section 630 of the Revenue Act of 1932, as amended (T. D. 46522).

Section 309 of the Tariff Act of 1930 provides as follows:

SEC. 309. SUPPLIES FOR CERTAIN VESSELS.(a)…