Case ID: cust-ct_31/html/0310-03.html
Source: Caselaw Access Project
Author: {"author": "Ekwall, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Third Division,
    November 24, 1953
    No. 57648.
    Select Wines Company v. United States,
    protests 157638-K and 157639-K (Galveston).
   Opinion by

Ekwall, J.

It was stipulated that the gin in question was produced, manufactured, and withdrawn from warehouse in the Virgin Islands at or above 100 proof; that, subsequently, it was reduced to 90 proof, prior to shipment to the United States; and that internal revenue tax imposed in the United States upon like articles of domestic manufacture was $9 per proof gallon at all times in question herein. Upon the agreed statement of facts, the claim that the merchandise should have been assessed upon the basis of the proof gallonage rather than upon the wine gallonage was sustained.