Dunbar v. United States

Richardson, Judge:

The merchandise at bar is covered by two protests, which were consolidated for purposes of trial, and consists of whisky imported in barrels from Canada and entered for consumption at Seattle, Wash. Duty was assessed under 19 U.S.C.A., section 1001, paragraph 802, as modified by T.D. 52739 (paragraph 802, Tariff Act of 1930, as modified by T.D. 52739), at the rate of $1.25 per proof, gallon, and internal revenue tax under 26 U.S.C.A., section 5001(a) (1) *129(section 5001(a) (1), Internal Eevenue Code of 1954), at the rate of $10.50 per proof gallon.

The question raised by the…