New-York tribune., 1905-02-03
SSeaIlhs upon the question tends to sustain
drawbacks Of this character.
THE INTENT OF CONGRESS

A1- AN1ENI OF CONGRESS.
+,,a am informed that in point of fact many of
iie materials sometimes used in the manu-
Iacture are consumed In whole or In part in the
use use or wasted in part in the use or having
oeeh extracted, survive for future use So far
as such materials consumed bv the use or
wasted or extracted for future use thev do NOT
SUCH is The casa 80 81 tie competed product
SI etl Is lhe case, Tor instance. with respect to
aIconol used in solid extracts to solvent used in
cutting the shellac used in the manufactures of
sun mats 10 tusel oil and acetic acid used in
the production of cellulod. Unless then Con
sress ittended TO allow a drawback upon inn
ported materials used in the manufacture
whether they subsequently appeared as a COM
ponent part of the completed product or NOT e.
was necessary TO restrain the generality of tba
provision of the main body of the act by some
appropriate language. This was done bv the
hrst proviso, which is as follows:
Provided, That when the articles exported are
materials or the parts of the articles made from
srti, e lateFlais, shal so appear in the completed
be ascertsined. may
This proviso excludes from the privilege of
me drawback the imported materials which
d a component part Of the completed product
ouch an Interpretation gives to the proviso 4
clear and we'll defined Office and effect. The
imported materials which a drawback is
CANNED must appear in the completed arti-
cles- Does this language mean that the i'm
potteo material must appear so that 1t may be
seen and weighed or measured? In my opinion
Ine word ought not to be given that meaning.
Inc word appear" is here used with a very
common meaning-perhaps the most common
meaning II has in legal phraseology-and de-
scribes that knowledge which comes to the
knowledge derived from the exercise of the
senses. In that sense a fact appears" to exist
when by any evidence which satisfies the un-
derstanding ii is shown to exist. Giving to the
word this meaning, the statute does not
quire that the imported materials should ap
pear in the sense of being seen in the complete ted
articles, but only in the sense of being proved
to be present in the completed articles.
This meaning OF the word appear" is empha-
nv fIn dc hfnl7 oTld frl7
qualify and explain it; the imported materials.
the statute says. shall appear in the
pleted articles that the quantity measure
thereof may be ascertained.' The words 'quan-
tity or measure thereof may be ascertained'
are appropriate TO describe knowledge obtained,
not merely from the senses, but as the result OF
evidence and judgment arrived at by reasoning
upon evidence. In the next proviso in this
very section where il is provided that the
quantity of such materials used and the amount
of duties paid thereon shall be ascertalneo
the word "ascertained" is obviously used TO de-
scribe the knowledge which is obtained from
evidence, and not merely that which is OBJ
tained from the exercise of the senses. think
the same word is used in the same sense III
the first proviso also.
DRAWBACK OF 90 PER CENT.
In my opinion where it is proposed TO ex-
port a product manufactured in the Unlteo
States from combination of domestic material
and foreign material which has paid duty. and
the customs officials identify the foreign
material and can ascertain to their satisfactlon
by the evidence Of books of account or other
I
/ material actually present in the completed ar
ticle. the exporter is entitled to receive draw
! back OF 30 per cent of the duties paid upon the
imported material thus aScertained to be actual
! ly present in the completed article.
do not wish to be understood expressing
! the opinion that the evidence of the books OF
! account of the manufacturers is alone sufficient,
/ without the aid of other evidence. to estab-
lish the rights of the manufacturer to. the draw
| back. ! express no opinion upon that subject,
| as the nature of the evidence disclosed by them
! is not before me. The amount and character OF
| the evidence which should be required by you is
/ within your administrative discretion. It is 10
! be presumed that. having in view the dangers or
/ mistake or substitution Of material. suitable
! regulations will be framed which will require
| clear proof Of the identity and quantity OF the
J imported material used, the amount OF duties
! paid thereon and the quantity or measure OF the
! imported material actually present In the COM
pleted article offered for export. Under the con-
dition which have stated the manufacturer. in
my opinion. is entitled 70 the drawback allowed
by Section 80 Of the Tariff act Of July "a, 1897,
and I so advise you. MY conclusion is not af-
| feCted by provisions contained in Section u OF
the Tariff act Of July "a 1897 relating to manu-
facture in bonded warehouses. That section does
not attempt to deal with the question Of draw
backs Of duties which have been paid but pro-
riaIs which. by reason of their remaining in
bonded warehouses, have paid neither customs
! duty internal revenue tax. I cannot, there
| fore. conceive Of any bearing which Section Is
| has upon the Interpretation Of Section 80.
The miIlers under this decision will receive a
drawback of 90 per cent of the duty paid on i'm