Batjer & Co. v. United States

Cordials imported at the port of New York in the years 1914,. 1915, 1916, and 1917, and in warehouse subsequent to the passage of' the revenue act of October 3, 1917, were classified by the collector of customs as cordials and spirituous beverages. On that classification the importation was subjected to the duty of $2.60 per gallon provided by paragraph 240 of the act of 1913, and also to the additional duty of $2.10 per gallon imposed by section 300 of the revenue-act of October 3, 1917, on distilled spirits withdrawn for beverage purposes. Section 240 of the act of 1913 and section 300 of…