U. S. Naval Academy Alumni Ass'n v. American Publishing Co.

Collins, J.,

delivered the following dissenting opinion.

The primary question before this Court in this case is whether the U. S. Naval Academy Alumni Association, the appellant, is entitled to a deduction for publishing expenses under the 1940 and 1945 contracts which provided for the deduction of “the total costs and expenses of printing and publishing said issue of the Register.”

The expenses of printing and publishing, as pointed out by the appellant, are essentially different. According to the Oxford English Dictionary, Vol. VII, page 1380, to print is “* * * the application to paper,…