Sherbrook Distributing Co. v. United States

Keefe, Judge:

The importation before us consists of rye and bourbon whiskies each in 30 barrels. The plaintiff claims that excessive duties or taxes were collected upon the whiskies because a greater quantity than imported was used as the basis of the collector's calculations. Various additional claims were made in the protest, none of them being waived.

The invoice and entry papers disclose that duty was assessed upon .the whiskies at the rate of $5 per proof gallon, under paragraph 802, Tariff Act of 1930, upon the basis of the capacity of the casks, less 2% per centum for normal outage,…