Case: THE SWAN AND FINCH COMPANY v. THE UNITED STATES
Abbreviation: Swan & Finch Co. v. United States
Decision Date: 1902-10
Docket Number: 
Citation: 38 Ct. Cl. 748
Volume: 38
Reporter: United States Court of Claims Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: THE SWAN AND FINCH COMPANY v. THE UNITED STATES.
Judges: Mr. Justice Brown and Mr. Justice Peckham dissented.
Pages: 748–749

Head Matter:
THE SWAN AND FINCH COMPANY v. THE UNITED STATES.
[37 C. Cls. R., 101, 190; U. S. R., 143.]
On the claimant's Apjieal.
The suit is to recover a dra-wback on duties paid upon imported rape-seed oil used in the manufacture of lubricating oils which were not landed in a foreign country, but used on vessels during: the voyage. The question involved is the meaning of the words “exportation” • and “export” in certain statutes.
The court below decides:
1. The Act %7th July, 1897 (30 Stat. L., 211, sec. 30), provides that “where imported materials” 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 paid.” The shipment of an article, so manufactured in the United States, upon a foreign-going vessel for use and consumption upon the voyage is not “exportation” within the intent of the statute. In all drawback statutes foreign destination is intended.
2. The technical meaning of the terms “export” and “exportation” and their use in statutes examined at length. ;
The decision of the court below is affirmed on the same groimds.

Opinion:
Mr. Justice Brewer
delivered the opinion of the Supreme Court May 18, 1903.
Mr. Justice Brown and Mr. Justice Peckham dissented.