Case Name: THE JOSEPH SCHLITZ BREWING COMPANY v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1901-05-20
Citations: 36 Ct. Cl. 580
Docket Number: 
Parties: THE JOSEPH SCHLITZ BREWING COMPANY v. THE UNITED STATES.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 36
Pages: 580–580

Head Matter:
THE JOSEPH SCHLITZ BREWING COMPANY v. THE UNITED STATES.
[35 C. Cls. R., 110; 181 U. S. R., 584.]
On the claimant's Appeal.
The claimant exports bottled beer, using imported hops, barley, bottles, and corks on'which duties have been paid. The Treasury Department refuses a drawback upon the bottles and corks.
The court below decides:
1. Congress, seeking to bring foreign markets within reach of home manufacturers, have intended that manufacturers may use imported materials substantially duty free.
2. The Act 1st October, 1890 (26 Stat. L., 617), provides “that where imported materials on which duties have been paid are used in the manufacture of articles” “ there shall be allowed on the exportation of such articles a drawback equal in amount to the duties ¡)aid on the material used.” The right to drawback under this provision rests on exported “ articles ” composed in whole or in part of imported “ma- ■ terials.” Bottles are essential in the manufacture of bottled beer, but bottles are as complete before the brewer uses them as w'hen they are exported; they are a finished product and not “materials.”

Opinion:
The decision of the court below is affirmed on the same grounds.
Mr. Justice Brown
delivered the opinion of the Supreme Court May 20, 1901.