Kwong Chin Chong v. United States

Citations

• 119 F. 383
• 1902 U.S. App. LEXIS 5275

Syllabus

<p>1. Customs Duties—Chinese Spirituous Beverages.</p> <p>Chinese spirituous beverages imported in bottles containing on the average one-tenth of one gallon, and in spirituous strength below proof, are dutiable at $2 per gallon, under paragraph 311 of the tariff act of 1883.</p> <p>2. Same—Bottles Containing Beverages.</p> <p>Bottles containing Chinese spirituous beverages assessable under paragraph 311 of the tariff act .of.1883 are themselves subject to duty of three cents each, under paragraph 310, which provides that bottles containing spirituous liquors shall pay the said rate unless otherwise specially provided for.</p>