Case: Protest 965610-G of Ti Hang Lung & Co. (San Francisco)
Abbreviation: Protest 965610-G of Ti Hang Lung
Decision Date: 1942-12-14
Docket Number: No. 47799
Citation: 9 Cust. Ct. 462
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 965610-G of Ti Hang Lung & Co. (San Francisco).
Judges: 
Pages: 462–462

Head Matter:
No. 47799.
Protest 965610-G of Ti Hang Lung & Co. (San Francisco).

Opinion:
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.