Shaw v. United States

This importation consists of whisky and other spirituous liquors imported by A. D. Shaw & Co. and others, of New York, from England, and entered at that port.

*427The collector assessed duty théreupon at the rate of $2.25 per proof gallon under paragraph 292 of the tariff act of 1897. This importer, with others, protesting against that assessment, claims the merchandise subject to duty at the rate of $1.75 per proof gallon, which is the duty imposed upon like merchandise from France, Germany, and other foreign countries under certain reciprocity treaties with those countries in force at the time…