...dozen bottles in each package, the penalty is provided that in case of violation of that requirement duty shall be paid as if such package contained at least one dozen bottles. A comparison of these three provisions of the law, namely, the general rule relating to deficiencies,...

...jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained...Secretary of the Treasury shall by regulation prescribe." 1S> Provision new in act of 1930. 813 SCHEDULE 9— COTTON MANUFACTURES1 2 Paragraph, act of 193C Classification...

...jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained...Secretary of the Treasury shall by regulation prescribe." i' Provision new in act of 1930. Paragraph, act of 1930 Classification Rates of duty Act of 1930 Act...

...gallon; if containing more than fourteen per centum of absolute alcohol, sixty cents per gallon. * * * The percentage of alcohol in wines and fruit juices...Secretary of the Treasury shall by regulation prescribe. The importers contended below that this wine should be assessed at 45 cents per gallon as containing...

...package, or duty shall be paid us if such package contained at least one dozen bottles or jugs", an-/ it, addition thereto, duty shall be collected on the bottles or jugs at the rates which would l>e chargeable thereon if imported empty. The correspond in"; portion of paragraph 244 of the tariff...

...imported in bottles shall be packed in packages containing not less than 1 dozen bottles in each package, or duty shall be paid as if such package contained at least one dozen bottles. This provision has been sustained by the courts, although it results in given cases in assessing importations...

...his action. The importers' protest against the collector's decision reads as follows: which reads, "Duty shall be collected on the bottles or jugs at the rates which would be charged thereon if imported empty," but we contend that this is only the concluding portion of a sentence...

...jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained...which would be chargeable thereon if imported empty. * * * It is agreed that some of the imported cases contained less than a dozen bottles each. The importers...

...regulations under the last clause of paragraph 296 of the present tariff act, which reads as follows : "The percentage of alcohol in wines and fruit juices...Secretary of the Treasury shall by regulation prescribe." A similar provision existed in the tariff act of 1894. The method prescribed is that by distillation,...

...jugs shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, you will make no allowance for the duty on the missing bottles in the liquidation of the entry. Respectfully,...