Edward Douglass White

“ It is altogether improbable that congress couched an intention to continue a drawback on coal in the ambiguous language employed in the proviso which is relied on.
An added circumstance, weighing against the construction that the proviso was intended to continue the drawback in question, is the fact that the rule laid down in the proviso for determining the amount of drawback evidently had relation to articles manufactured from 'materials,' and not to a raw material like coal, in the production of which no materials are used which enter into and form a part of the product. ”

“ A drawback of seventy-five cents per ton shall be allowed on all bituminous coal imported into the United States which is afterwards used for fuel on board vessels propelled by steam which are enbaged in the coasting trade of the United States, or in the trade with foreign countries, to be allowed and paid under such regulations as the secretary of the treasury shall prescribe.'
By section 10 of the shipping act of June 19, 1886, c. 421 (24 Stat. 81) , the benefits of this provision were limited to vessels of the United States. ”

“ 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. ”