Union Brokerage Co. v. United States

Walker, Judge:

In these suits against the United States plaintiff seeks to recover the tax or duty paid under the provisions of the Revenue Act of 1932 on an importation of certain spruce lumber into the United States from Canada, specifically from the Province of British Columbia. The tax or duty was imposed by the collector of customs under the provisions of section 601 (c) (6) of the said revenue act, which, so far as pertinent, read as follows:

SEC. 601. EXCISE TAXES ON CERTAIN ARTICLES.(a) In addition to any other tax or duty imposed by law, there shall be imposed a tax as provided in…