SWAN & FINCH CO. v. UNITED STATES

No. 258.

190 U.S. 143 (1903)

SWAN AND FINCH COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided May 18, 1903.


Attorney(s) appearing for the Case

Mr. William B. King for appellant. Mr. George A. King was on the brief.

Mr. Assistant Attorney General Pradt for appellee.


Mr. JUSTICE BREWER, after making the foregoing statement, delivered the opinion of the court.

The statute allows the drawback "on the exportation," and the question is whether goods placed on board a vessel bound for a foreign port, to be used and consumed on board the vessel during its voyage, and in fact so used and consumed, are exported.

The careful opinion of the Court of Claims, which in general we approve and to which we refer, relieves us from the...

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