Parrott & Co. v. United States

DENMAN, Circuit Judge.

This is an appeal from the dismissal in the District Court of appellant’s complaint under the Tucker Act, 28 U.S.C.A. § 41 (20), for a refund of taxes levied upon the appellant in respect to bottled rum imported by the appellant from the Virgin Islands. We do not have the aid of an opinion of the District Court in determining upon what grounds it disposed of the seven issues tendered by the complaint and necessarily decided in its dismissal.

The taxes collected are on the rum as distilled spirits and on the rum as rectified. As later seen, the rectification tax is on the…