Bohemian Distributing Co. v. United States

Ekwall, Judge:

Two protests have been consolidated for trial in this case. Protest 983180-G involves internal revenue tax paid on *122certain Cherry Heering Liqueur. Protest 8474-K involves Scotch whisky. Plaintiff makes no claim as to the regular duty- assessed on these commodities under the Tariff Act of 1930, but claims that the collector acted illegally in assessing the internal revenue tax upon the number of wine gallons imported instead of the number of proof gallons. Both commodities as imported were below proof.

The collector’s action was taken under the provisions of section 2800 of the…