United States v. Shallus & Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42718. [Oral argument Mar. 27,1919, by Mr. Hanson and Mr. Mulvaney.]
1Opinion of the CourtMontgomery, Presiding Judge
On or about July 7, 1917, appellees imported, at the port of Baltimore, certain whisky, entered for warehouse. The entry was, on the 16th day of July, 1917, liquidated by the collector of customs at that, port and duty assessed upon the whisky at $2.60 per proof gallon under paragraph 237 of the tariff act of 1913.
The war revenue act of 1917 took effect October 4, 1917. The whisky was still in bond when that act took effect. On December 7,. 1917, the collector of customs at said port reliquidated the entry and assessed an additional revenue of $2.10 per gallon under section 300 of the act of…
2Cases cited2 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- May v. New OrleansSupreme Court of the United States · 1900
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- Czarnikow-Rionda Co. v. United StatesUnited States Customs Court · 1971
- Arden v. United StatesCourt of Customs and Patent Appeals · 1925
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