John Hessin Clarke

“ The terms of the provision show that the contingency of having one kind of dutiable material, from which two or more kinds of manufactured products might be derived, is not specifically provided for. Obviously only a part, the least valuable part, of the materials or ingredients of the linseed were used in the making of oil cake, and therefor the problem of determining the 'drawback equal in amount to the duty paid' on the part so used the solid parts of the seed and the small amount of oil in the oil cake-was not a simple or an easy one. ”

“ The statute, thus indefinite if not ambiguous, called for construction by the department and the regulation adapted to cases such as we have here, commends itself strongly to our judgment.
It does not seem possible that Congress could have intended that two-thirds of the duty should be returned when one-quarter in value of the manufactured product should be exported ”

“ The law providing for such drawbacks has differed in form of expression from time to time but, since the Act of August 5, 1861 (12 Stat. c. 45, p. 253) , it has not differed in substance from the Act of 1894, as we have quoted it. ”