Vernon Distributing Co. v. United States

EKwall, Judge:

This case involves a quantity of rum, invoiced as “white” and “gold,” imported from Cuba, in bottles containing less than 1 gallon each. It was entered for consumption at the port of Los Angeles on May 16, 1940. In addition to the customs duty assessed under the provisions of the Tariff Act of 1930, as to which there is no controversy, a tax of $2.25 per wine gallon under authority of section 2800 of the Internal Revenue Code (26 U. S. C. 1940 ed.) was levied. It is against this assessment that plaintiff’s claim is directed. It is claimed (1) that such tax should not be assessed…