United States v. Rathjen Bros.

This is an appeal by the United States from a judgment of the United States Customs Court, Third Division, sustaining a protest of appellee against the assessment of an internal revenue tax of $2.25 per proof gallon under section 600 (a) of the Revenue Act of 1918 (40 Stat. 1057) as amended by section 710 of the Revenue Act of 1938-*71(52 Stat. 447), on 55 cases of rum in bottles of 1 gallon or less imported at tbe port of San Francisco from Cuba and entered for warehouse on May 11, 1938. Tbe imported merchandise was assessed with duty at the rate of $2 per proof gallon under the provisions of…