Joseph Schlitz Brewing Co. v. United States
181 U.S. 584 (1901)

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U.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. *

Page 181 U. S. 586

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