Anheuser-Busch Brewing Ass’n v. United States, 207 U.S. 556 (1908)

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Anheuser-Busch Brewing Association v. United States

No. 60

Argued December 9, 1907
Decided January 6, 1908
207 U.S. 556

APPEAL FROM THE COURT OF CLAIMS

Syllabus

To entitle a manufacturer to drawbacks under § 25 of the Tariff Act of October 1, 1890, 26 Stat. 567, 617, on imported raw material used in the manufacture or production of article in the United States, there must be some transformation, so that a new and different article emerges having a distinctive name, character, and use. The mere subjection of imported article, such a cork, to a cleaning and coating process to adapt them to a special use does not amount to manufacturing them within the meaning of the statute, and the exporter is not entitled to drawback thereon. Jos. Schlitz Brewing Co. v. United States, 181 U.S. 584. Semble: an exportation of bottled beer is an exportation of the beer, and not of the cork in the bottle, and therefore such cork are not exported article within the meaning of § 25 of the Tariff Act of October 1, 1890.

41 Ct.Cl. 389, affirmed.

The facts are stated in the opinion.