Brown & Co. v. United States

Paragraph 16 of the tariff act of 1913 provides that chemical and medicinal compounds and preparations containing alcohol, and all alcoholic compounds not specially provided for, shall pay a duty based upon the percentage of alcohol contained therein.

Paragraph 237 provides for a duty of $2.60 per proof gallon upon spirits manufactured or distilled not specially provided for.

Paragraph 239 provides that all compounds or preparations of which distilled spirits are the component part of chief value shall be dutiable at a rate not less than that imposed upon distilled spirits.

Section 300 of the…