Louis T. Snow & Co. v. United States

Johnson, Judge:

The merchandise involved in this case consists of 300 cases of Scotch whisky imported from Scotland, each package containing, when exported, twelve %-quart bottles. The collector levied a duty of $2.50 per proof gallon under paragraph 802 of the Tariff Act of 1930, as amended by the trade agreement with Canada, T. D. 48033. He also levied an internal revenue tax of $2 per proof gallon under Title 26, U. S. Code, Chapter 18, § 1150 (a) (1), 1934 *14ed. As a basis of the tax and duty the collector made his levies upon 728.4 proof gallons, the exported quantity. Duty was also…