Julius Wile Sons & Co. v. United States

Eicwall, Judge:

The collector of customs at the port of New York assessed duty at the rate of $5 per proof gallon under paragraph 802 of the Tariff Act of 1930, by virtue of paragraph 812 of the same act, upon an importation consisting of 500 cases of what is described on the invoice and entry papers as “Liqueur Veritas.” Said assessment was made apparently upon the theory that the commodity was an imitation of absinthe. From this assessment plaintiff herein protested claiming that the merchandise is properly dutiable at $2.50 per proof gallon-as a cordial or liqueur under said paragraph 802,…