Henry Billings Brown

“ If the cane be raised and the sugar be manufactured by the same person, he is, beyond peradventure, the 'producer' of the sugar, within the meaning of the statute; but if the cane be raised by one person, and the sugar manufactured by another, which is the producer, within the intent of the act? Or, if, as in this case, the cane be raised by the testator, and he die while the crop is growing, and his executors reap it and convert it into sugar, which is the producer, and which is entitled to the net proceeds of the crop? ”

“ To say that it is an 'unwilled asset' is practically to hold that it is a gift from the government, 'without anything in the nature of a consideration,' and that the amount of sugar produced is only to be considered as the measure of the bounty. ”

“ Bounties granted by a government are never pure donations, but are allowed either in consideration of services rendered or to be rende ed, objects of public interest to be obtained, production or manufacture to stimulated, or moral obligations to be recognized. To grant a bounty irrespective altogether of these considerations would be an act of pure agrarianism, and to determine who is entitled to the benefit of the bounty is but little more than to determine who has rendered the consideration. ”