Swan & Finch Co. v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. Section 22, of-the act of August 28, 1894, 28 Stat. 509,551, reenacted as section 30 of the act of July 27,1897, 30 Stat. 211, is as follows: “ Sec. 22. 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 used, less one per…
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APPEAL FROM THE COURT OF CLAIMS. Section 22, of-the act of August 28, 1894, 28 Stat. 509,551, reenacted as section 30 of the act of July 27,1897, 30 Stat. 211, is as follows: “ Sec. 22. 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 used, less one per centum of such dutié : Provided, That when the articles exported are made in part from domestic materials the imported…
1Opinion of the CourtJustice Brewer
The-statute allows the drawback “on the exportation,” and the question is whether -goods placed on board a vessel-bound for a foreign port, to be used and consumed on board the vessel during its voyage, and in fact so used and consumed, are exported.-
The careful opinion of the Court of Claims, which in general we approve and to which we refer, relieves us from the necessity of ¡an extended discussion. Whatever primary meaning may be indicated by its derivation, the word “ export ” as used in the Constitution, and laws of the United States, generally means the transportation of goods from this…
2Cases cited6 opinions
- United States v. IshamSupreme Court of the United States · 1873
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Tide Water Oil Co. v. United StatesSupreme Court of the United States · 1898
- Campbell v. United StatesSupreme Court of the United States · 1883
1 more not listed; retrieve them via the Exa API.
3Cited by119 opinions
- Hayes v. StateCourt of Appeals of Georgia · 1912
- United States v. ManziSupreme Court of the United States · 1928
- Citronelle-Mobile Gathering, Inc. v. EdwardsTemporary Emergency Court of Appeals · 1982
- Citronelle-Mobile Gathering, Inc. v. HerringtonTemporary Emergency Court of Appeals · 1987
- West India Oil Co. (PR) v. DomenechSupreme Court of the United States · 1940
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