C. J. Tower & Sons v. United States

EKWALL, Judge.

A quantity of grape juice in tins was imported from Canada and assessed for duty under the provisions of paragraph 806(a) of the Tariff Act of 1930, 19 U.S.C.A. § 1001, par. 806(a) for “grape juice * * * by whatever name known, * * * containing or capable of producing more than 1 per centum of alcohol.” Said paragraph provided a rate of 70 cents per gallon on the juice and $5 per proof gallon on the “alcohol * * * that can be produced therefrom.” Plaintiff claims that the $5 per proof gallon rate is invalid, or, if valid, that it had been repealed by implication prior to the…