Otto Schmidt Wine Co. v. United States

Ekwall, Judge:

The plaintiff in this case imported five barrels of whisky from Cuba. The name of the seller was given as the Mill Creek Distillery, Havana. The whisky was entered at tne port of Chicago on a consumption entry on January 21, 1936. The collector of customs at that port assessed duty at the rate of $5 a gallon on said whisky under the provisions of paragraph 802 of the Tariff Act of 1930 with an allowance of 20 per centum from that rate under the provisions of article III of the trade agreement with Cuba of August 24, 1934 (49 Stat. 3559), published in T. D. 47232. Plaintiff…