Joseph McKenna

“ Whenever any country 'shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise,' there shall be levied and paid upon it, upon importation, in addition to the regular duty, an additional one 'equal to the net amount of such bounty or grant, however the same be paid or bestowed.' The statute was addressed to a condition and its words must be considered as intending to define it, and all of them-'grant' as well as 'bounty'-must be given effect. If the word 'bounty' has a limited sense the word 'grant' has not. ”

“ They dwell especially upon the purpose of the British act and the differences, not only actual, as they contend, but recognized in the administrative and legislative parlance of this country, between the words 'allowance,' 'bounty,' 'drawback' and 'grant.' In support of the first contention-that is, the purpose of the British act-it is urged that the allowance provided for is not a 'bounty' upon exportation, but 'compensation' to the distiller and rectifier for costs due to excise restrictions. ”

“ There is paid to an exporter of spirits from the United Kingdom the sum of three or five pence a gallon, as the case may be, and the instant conclusion is that the sale of spirits to other countries is relieved from a burden that their sale in the United Kingdom must bear. There is a benefit, therefore, in exportation, an inducement to seek the foreign market. And thus it would seem, if we regard the substance of things, that the condition of the application of paragraph E obtains. ”