G. S. Nicholas & Co. v. United States - 249 U.S. 34 (1919)


U.S. Supreme Court

G. S. Nicholas & Co. v. United States, 249 U.S. 34 (1919)

G. S. Nicholas & Co. v. United States

Nos. 62, 63

Argued January 14, 1919

Decided March 3, 1919

249 U.S. 34

Syllabus

The allowance of three pence and five pence per gallon made under 23 & 24 Vict., c. 129, and later acts of Parliament, on exportation of certain British spirits, if not a "bounty," is a "grant" within the meaning of Paragraph E of § 4 of the Tariff Act of 1913, providing for a countervailing duty whenever any country shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise dutiable under the act.

Notwithstanding the facts that such allowances may be intended merely as compensation to distillers and rectifiers for costs due to British excise regulations and are not confined to cases of exportation, they are, as applied to exports, governmental payments -- "grants" -- made only upon exportation, which, by lessening the burden of British taxation, enable the spirits to be sold more cheaply here than at home, the situation against which Paragraph E was intended to provide. P. 249 U. S. 37. United States v. Passavant, 169 U. S. 16, followed.

7 Cust.App.Rep. 97 affirmed.

The case is stated in the opinion. For the decision of the Board of General Appraisers, see G.A. 7758, 29 T.D. 59.

Page 249 U. S. 35



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