Shun Yuen Hing & Co. v. United States

Smith, Judge,

delivered tbe opinion of tbe court:

In tbis case as in tbe case of Wing Yee Chong & Co. v. United States, suit No. 2143, tbis day decided, tbe goods were returned by tbe appraiser as a medicinal preparation containing alcobol. Tbe collector classified tbe goods as medicinal preparations containing alcobol, and assessed them witb tbe duty prescribed for such -preparations by section 16 of tbe tariff act of 1913, plus tbe additional duty of $2.20 per proof gallon imposed on distilled spirits by section 600 of tbe revenue act of 1918. Two affidavits were submitted to tbe collector…