Westco Liquor, Products Co. v. United States

CONCURRING IN PART

EKWall, Judge:

I agree with the majority decision insofar as it holds that the rate of internal revenue tax applicable .to the wine involved was that imposed by the collector for the reason that the alcoholic content of said wine exceeded 21 per centum by volume. I regret that I am unable to agree with the construction placed by the majority upon section 528 of the Tariff Act of 1930, and the holding that the internal revenue tax here assessed is a customs duty. The law imposing the tax (section 3030, Internal Revenue Code, as amended, 26 U. S. C. sec. 3030, as amended by…