Distillers Co. v. United States

Ekwall, Judge:

In this suit against the United States the plaintiff seeks to recover money claimed to have been illegally collected as customs duties upon commodities described on the invoices as “cinnamon flavoring extract” and “Noyeau flavoring extract.” They *219were assessed with duty at the rate of $5 per proof gallon under paragraph 802 of the Tariff Act of 1930. In addition there was assessed an internal revenue tax of $2 per proof gallon under section 600 of the Revenue Act of 1918 as amended by the Liquor Taxing Act of 1934 in the case of protest 979725-G, and $2.25 per gallon under…