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...PARAGRAPH 296, TARIFF ACT OP 1897. The proviso in paragraph 29(5, tariff act of 1897, which requires that "there shall be no constructive or other allowance...on wines, liquors, cordials, or distilled spirits," does not apply to Japanese sake, dutiable by similitude at the same rate as still wine under said paragraph...

...Schedule H. Spirits, Wine, and other Beverages," which reads as follows: PAH. -96. * * * And prondetl further, That there shall be no constructive or other...leakage, or damage on wines, liquors, cordials, or digtilled spirits. The history of this proviso is fully discussed in the cases of Montagne and of Shaw,...

...is based upon a provision in paragraph 244, tariff act of 1913. That provision. reads as f ollows : There shall be no constructive or other allowance...on wines, liquors, cordials, or distilled spirits, except that when it shall appear to the collector of customs from the ganger's return, verified by...

...which this claim is made reads as follows: 244. * * * And provided further, That there shall be uo constructive or other allowance for breakage, leakage,...on wines, liquors, cordials, or distilled spirits, except that when it shall appear to the collector of customs from the gauger's return, verified by...

...That any of the foregoing articles specified in this paragraph when imported containing more than 24 per centum of alcohol shall be classed as spirits and pay duty accordingly. The appraiser's report upon which the collector based his classification reads as follows: The merchandise...

...occurred in Schedule H of the tariff act of 1883 (22 Stat. L., 505), which likewise prohibited any allowance for "breakage, leakage, or damage on wines, liquors, cordials or distilled spirits," and was construed by the Supreme Court of the United States in Holleuder r. Magone (149 US, 586; 13...

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...PARAGRAPH 296, TARIFF ACT o» 1897. The proviso in paragraph 29G, tariff act of 1897, which requires that "there shall be no constructive or other allowance for breakage, leakage, or damage on wine?, liquors, cordials, or distilled spirits," does not apply to Japanese sake, dutiable by similitude...