Anheuser-Busch Brewing Assn. v. United States

Citations

• 207 U.S. 556
• 28 S. Ct. 204
• 52 L. Ed. 336
• 1908 U.S. LEXIS 1414

Syllabus

<p>To entitle a manufacturer to drawbacks under § 25 of the Tariff Act of October 1, 1890, .26 Stat. 567, 617, on imported raw' material used in the manufacture or production of articles in the United States, there must be some transformation, so that a new and different article emerges having a distinctive name, character and use. The mere subjection of imported articles, such as corks, to a cleansing and coating process to adapt them to a special use does not amount to manufacturing them within the meaning of the statute, and the exporter is not entitled to drawback thereon. Jos. Schlitz Brewing Co. v. United States, 181 U. S. 584. Semble: an exportation of bottled beer is an exportation of the beer and not of the corks in the bottles, and therefore such- corks are not exported articles within the meaning of § 25 of the Tariff Act of October 1, 1890.</p>