National Lead Co. v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. The case is stated in the opinion. Levying, in express terms, a specific duty upon linseed by weight, the act further directly contemplates the payment of a specific drawback, for tfye reason that it directs (§ 22) that the amount of the imported materials contained in the exported article shall be ascertained, and a drawback equal in amount to the duties paid shall be allowed.
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APPEAL FROM THE COURT OF CLAIMS. The case is stated in the opinion. Levying, in express terms, a specific duty upon linseed by weight, the act further directly contemplates the payment of a specific drawback, for tfye reason that it directs (§ 22) that the amount of the imported materials contained in the exported article shall be ascertained, and a drawback equal in amount to the duties paid shall be allowed. In other words, it directs that the proper government officials estimate how much of the imported material is used in the exported article. The duty was levied on a certain “quantity”…
1Opinion of the CourtJustice Claeke
This is a suit to recover the difference between the amount' of drawback allowed by the Government to the appellant, a corporation, as an exporter of linseed-oil cake, and the amount to which it claims to be entitled under § 22 of the Act of Congress, effective August 27, 1894, c. 349, 28 Stat. 509, which reads as follows:
“That where imported materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials…
2Cases cited7 opinions
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- United States v. HillSupreme Court of the United States · 1887
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3Cited by183 opinions
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