Wheeler v. United States
U.S. Circuit Court for the District of Northern California
This was a suit by Robert S. Wheeler to recover $180.83, under section 25 of the revenue act of October 1,1800, commonly known as the “McKinley Act,” claimed to be due plaintiff as a drawback on imported materials, to wit, corks and bottles, on which duties had been paid, which materials, it .was alleged, liad been used in the manufacture or production of articles manufactured or produced in the United States, to wit, in the riianufacture of bottled beer, after-wards…
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This was a suit by Robert S. Wheeler to recover $180.83, under section 25 of the revenue act of October 1,1800, commonly known as the “McKinley Act,” claimed to be due plaintiff as a drawback on imported materials, to wit, corks and bottles, on which duties had been paid, which materials, it .was alleged, liad been used in the manufacture or production of articles manufactured or produced in the United States, to wit, in the riianufacture of bottled beer, after-wards exported to foreign countries. The corks and bottles on which drawback was claimed did not, however, enter into the…
1Opinion of the CourtMorrow, District Judge
(after stating the facts). This case comes up on a demurrer to the complaint. The' plaintiff claims $180.83 drawback on imported materials, on which duties have been paid, which materials, it is alleged, have been used in the manufacture or production of articles manufactured or produced in the United States, to wit, on corks and bottles used in the manufacture of bottled beer, afterwards exported to foreign countries. The allegations of the complaint, so far as they are material to a clear understanding of the points raised by the demurrer, are substantially as follows: On or about the 26th…
2Cited by3 opinions
- James v. United StatesUnited States Customs Court · 1959
- Beadleston v. United StatesDistrict Court, S.D. New York · 1899
- James v. United StatesUnited States Customs Court · 1960