Joseph Schlitz Brewing Co. v. United States
Supreme Court of the United States
APPEAL PROM THE COURT OP CLAIMS. This was a petition for a drawback upon hops and barley to the amount of $2371.35, and upon bottles and corks to the amount of $9817.97, used in the manufacture of bottled beer for export. ' The Court of Claims made a finding of facts, the substance of which is set forth in the margin, and gave judgment for the first item, but rejected the second, and the claimant appealed.1-
1Opinion of the CourtJustice BrowN
This is a claim for a drawback of duties upon certain imported bottles and corks alleged to have been used in the manufacture of bottled beer, subsequently exported.
By § 25 of the A.ct of October 1, 1890, c. 1244, 26 Stat. 567, 617, “ 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 used, less one per centum of such duties.” The object of this section is evidently to stimulate…
2Cases cited1 opinion
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
3Cited by15 opinions
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- Ladew v. Tennessee Copper Co.U.S. Circuit Court for the District of Eastern Tennessee · 1910
- In re I. Rheinstrom & Sons Co.District Court, E.D. Kentucky · 1913
- Klinge Corp. v. United StatesUnited States Court of Federal Claims · 2008
- Central Trust Co. v. George Lueders & Co.Court of Appeals for the Sixth Circuit · 1915
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