Shaw & Co. v. United States

We are not able to select language that more concisely expresses the issue here than the following, which is quoted from importer’s brief:

Two protests are involved in this appeal. One of them, No. 944169, attacks the validity of the assessment of a tax of $2.20 per proof gallon, under the provisions of section 600 (a) of the revenue act of February 24, 1919, upon certain spirits' imported for nonbeverage purposes. The other protest, No. 944168, attacks the validity of the assessment of $2.60 per proof gallon, under the provisions of paragraph 237 of the act of October 3, 1913, on the same…