UNITED STATES SUPREME COURT DECISIONS ON-LINE
JOSEPH SCHLITZ BREWING CO. V. UNITED STATES, 181 U. S. 584 (1901)
181 U. S. 584U.S. Supreme Court
Joseph Schlitz Brewing Co. v. United States, 181 U.S. 584 (1901)
Joseph Schlitz Brewing Company v. United States
No. 232
Argued April 11, 1901
Decided May 20, 1901
181 U.S. 584
Syllabus
Bottles and corks in which beer is bottled and exported for sale are not "imported materials used in the manufacture" of such beer within the
meaning of the drawback provisions of the customs revenue laws, although the beer be bottled and corked, and subsequently heated, for its
better preservation.
This was a petition for a drawback upon hops and barley to the amount of $2,371.35, and upon bottles and corks to the amount of $9,817.97, 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. * clubjuris