Protest 961932-G of Shun On
This text of 8 Cust. Ct. 418 (Protest 961932-G of Shun On) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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Opinion by
It was stipulated that certain of the wine in question is the same as that the subject of Wing Duck v. United States (6 Cust. Ct. 133, C. D. 446). It was therefore held not to be distilled spirits and not subject to internal revenue tax. Certain of the medicinal preparations containing less than 20 percent of alcohol by weight- and more than 20 percent of alcohol by volume were held dutiable at 20 ceDts per pound and 25 percent ad valorem under paragraph 24 as claimed. Rapken v. United States (25 C. C. P. A. 268, T. D. 49393) cited. As this merchandise was found not to be distilled spirits it was held not subject to said internal revenue tax, following Rapken v. United States, supra.
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