F. Strauss & Son, Inc. v. United States

BichaedsoN, Judge:

The merchandise involved in this protest proceeding consists of Scotch whisky, imported from England through the port of New Orleans and assessed with duty under 19 U.S.C.A., section 1001, paragraphs 217 and 802, as modified by T.D. 54108, and paragraph 810 (paragraphs 217 and 802, as modified by T.D. 54108, and paragraph 810, Tariff Act of 1930), at the rate of $1.35 per proof gallon and 14 cent per pound on the bottles, and with internal revenue taxes under 26 U.S.C.A., section 5001(a)(1) (section 5001(a)(1), Internal Bevenue Code of 1954), at the rate of $10.50 per proof…