Case ID: cust-ct_9/html/0462-02.html
Source: Caselaw Access Project
Author: {"author": "Cole, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 47799.
    Protest 965610-G of Ti Hang Lung & Co. (San Francisco).
   Opinion by

Cole, J.

From the uncontradicted testimony it was established that no revenue tax is applicable to the medicinal preparation in question, as claimed. The merchandise invoiced as “Ch. Sydly wine,” referred to by the witness as “sut lee tsau,” was found to be a still wine containing 21 percent alcohol by volume. In accordance therewith it was held that it is subject to an internal revenue tax of only 20 cents per wine gallon. Protest sustained.