Columbia Co. v. United States

Cline, Judge:

These two suits against the United States were consolidated for trial. The plaintiff seeks to recover the internal-revenue. tax assessed on certain imported Chinese wine. The invoice covered by protest 981989-G describes nine kinds of wine, the names of which are Pak Nor, Bak Nor, Sam Ching, Wong Pee, Sut Lee, Tsang Pa, Yuk Bing Siu, Mo Kai, and Lung Fu Fung. Internal-revenue tax at the rate of $2.25 per gallon was assessed on all of the merchandise. A warehouse entry covering the merchandise was filed on June 10, 1938.

The wine covered by protest 965625-G is invoiced as Pak Nor.…