Henry Billings Brown

“ In our view, the question presents no difficulty whatever. Under the statute, the drawback is allowed only upon 'imported materials . . . used in the manufacture of articles manufactured or produced in the United States,' and subsequently exported. By this is undoubtedly meant that the imported materials must enter into and form one of the ingredients of the manufactured article, as did the hops and barley upon which the drawback was allowed, and properly allowed, by the court of claims. ”

“ If the law afford him an imperfect relief, his remedy is by application to Congress for additional legislation, and not to the judicial power for a strained interpretation of the law already in force. ”

“ The fact that the beer must be steamed after bottling to a point necessary to kill the germs of yeast, and for that purpose must be inclosed in some vessel to prevent the escape of the carbonic acid gas, only shows that the beer is bottled before it is finally manufactured and ready for the market. ”