American West Indies Trading Co. v. United States

The claimant corporation at all the times hereinafter mentioned was engaged at the city of New York and other places in the manufacture and importation of cigars. In the year 1902 it manufactured 308,950 cigars in the island of Porto Bico, which it brought to the United States and landed at the city of New York. These cigars were labeled with the brand “ El Falco ” placed upon each box in which they were packed. All of these cigar boxes were stamped with United States internal-revenue stamps of the proper denomination properly canceled, aggregating in cash value the’ sum of $926.85. After the…