Owen J. Roberts

“ An equally plausible inference is that the purpose of the provision was to afford Philippine merchants trade opportunities equal to those of foreign merchants in supplying fuel oil to ships. We are not at liberty to limit the application of so clear and unambiguous a statutory direction in the absence of convincing evidence that the intent of Congress was less sweeping than its words import. We hold that the section applies to fuel sold to all vessels, of whatever registry, trading with foreign countries. ”

“ Since 1916 the Tariff Act of 1909 has been repeatedly amended by the local legislature with the approval of the President of the United States, and the contention is that although section 21 has never been amended or repealed, the Act of 1916 and the action taken by the Philippine Legislature thereunder have converted the Tariff Act into a local law and stripped it of its character as an act of Congress. We do not agree. Section 21 derives force from the legislative action of Congress. ”

“ The petitioner must prevail upon the merits. The court below limited the scope of the drawback provision by inserting, in effect, after the word 'vessels,' as it appears in section 21, the words 'of Philippine or American registry.' The statute is plain upon its face. The phrase used is 'vessels engaged in trade with foreign countries.' The court restricted the scope of the expression upon the view that the drawback was authorized in the interest of the merchant marine of the Islands and that of the United States. ”