Old Rose Distributing Co. v. United States

Eicwall, Judge:

Plaintiff in this case brought into the United States from the Virgin Islands 1,150 cases of Westley Distilled Dry Gin, each case containing 12 four-fifths bottles. Entry was made at the port of Chicago. Said gin was produced at St. Thomas, Virgin Islands, and shipped in American bottles. The bottles were granted ■entry free of duty as American goods returned under paragraph 1615 ■of the Tariff Act of 1930 (19 U. S. C. §1201, par. 1615), as amended hy the Customs Administrative Act of 1938. The gin, being below proof, was assessed for duty at the rate of $2.50 per wine gallon…