9911796707
TMI Blog1908 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... aterials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties. Provided, that when the articles exported are made in part from domestic materials, the imported materials, or the parts of the articles made from such materials, shall so appear in the completed articles that the quantity or measure thereof may be ascertained. And provided further, that the drawback on any article allowed under existing law shall be continued at the rate herein provided. That the imported materials used in the manufacture or production o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The words of the statute are indeed so familiar in use and of meaning that they are confused by attempts at definition. Their first sense as used is fabrication or composition,-a new article is produced of which the imported material constitutes an ingredient or part. When we go further than this in explanation we are involved in refinements and in impracticable niceties. Manufacture implies a change, but every change is not manufacture and yet every change in an article is the result of treatment, labor and manipulation. But something more is necessary, as set forth and illustrated in Hartranft v. Wiegmann, 121 U.S. 609, 30 L. ed. 1012, 7 Sup. Ct. Rep. 1240. There must be transformation; a new and different article must emerge, 'havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case that the corks were subjected to any treatment and appellant denies the application of the case by saying that 'the corks were not put through any process of manufacture whatever.' And yet it must have been necessary then, as the court of claims has found it to be, that, 'without the careful selection and thorough treatment of corks, beer cannot with safety be exported from the United States to foreign countries.' Of course the views of a litigant of his rights under a statute are not an absolute test of the views of a litigant in another case, but the Schlitz Brewing Case was one which may be supposed to have brought to consideration every practicable and legal problem under the statute and if a cork by special treatme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch in diameter, measured at the larger end. The corks so imported from Spain were subjected to treatment by claimant. The corks so used by the claimant in the making and shipment of its export beer were corks imported into this country from Spain, where they were cut by hand, without steaming. After these corks were received by claimant in its brewery in St. Louis and while in the same state in which they were imported from Spain, they were carefully examined and all that were not fit for use in the export trade were rejected. The good ones were then selected and assorted according to sizes and were branded with the date, the name of the brewer, the name of the beer and a special private mark to show what firm the cork came from. All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in them that would damage or spoil the beer, if they were not pasteurized. This pasteurizing also destroyed the yeast that might have been in the beer. If the corks had but little or no elasticity and did not fit the bottles perfectly, the gas would escape while the beer was yet in the brewery, or in transportation, or in the place of market and the beer would be flat, stale, worthless and unmarketable. When the corks had been dried, they were soft, elastic and pliable, free from all foreign substances and germs, perfectly airtight and fitted for use in bottling beer for export. They were next taken to the building in claimant's brewery which was used for bottling purposes, where they were again soaked or wetted by steami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orough treatment of corks, beer cannot with safety be exported from the United States to foreign countries. When the corkwood reaches the United States it is steamed in order to get an increase volume out of it. The steaming of the corkwood makes it open something like a sponge. The steaming swells the cork and those who do the steaming get more corks out of it, but how much more does not appear. But the steaming takes away its elasticity and the cork cut after steaming is not so good or so perfect as one cut from the dry wood in the first place. Corks cut after steaming will shrink and that fact makes them inferior corks. Cork dealers in the United States also put it through various treatments, such as polishing it and using ..... X X X X Extracts X X X X X X X X Extracts X X X X
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