Alliance Distributors, Inc. v. United States

Cline, Judge:

This is a suit against the United States arising at the port of New York by protest against the collector’s assessment of duty on whisky remaining in warehouse after January 1, 1936, at the rate of $5 per proof gallon under paragraph 802 of the Tariff Act of 1930, less 20 per centum under the provisions of the Cuban- Trade Agreement, T. D. 47232, plus an internal revenue tax of $2 per gallon. Claim is made that duty should have been assessed at'the rate of $2.50 per proof gallon under the trade agreement with Canada, T. D. 48033, less 20 per centum ad valorem under article III of…