Thornley & Pitt v. United States

Cline, Judge:

This is a protest against the assessment of duty by the collector on 744.45 proof gallons of straight bourbon whisky contained in 15 barrels entered at San Francisco on March 11, 1935, in customs bonded warehouse. Prior to January 1, 1936, five barrels were withdrawn and duty paid at the rate of $5 per proof gallon under paragraph 802 of the Tariff Act of 1930. The remaining 10 barrels were withdrawn subsequent to the trade agreement with Canada, T. D. 48033, which amended paragraph 802 by reducing the rate of duty to $2.50 per proof gallon, and duty was paid at that rate. An…