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NATIONAL LEAD CO. V. UNITED STATES, 252 U. S. 140 (1920)

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U.S. Supreme Court

National Lead Co. v. United States, 252 U.S. 140 (1920)

National Lead Company v. United States

No. 123

Argued January 12, 13, 1920

Decided March 1, 1920

252 U.S. 140

Syllabus

Section 22 of the Act of August 27, 1894, c. 349, 28 Stat. 509, provides:

"That where imported materials on which duties have been paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one percentum of such duties,"

to be paid under such regulations as the Secretary of the Treasury shall prescribe. Where linseed was imported subject to a specific duty of 20 cents per bushel of 56 pounds, and made into linseed oil and oilcake, a byproduct weighing more but worth less than the oil, held that the drawback on the oil-cake, which alone was exported, should be computed on the basis of the respective values of the two products, and not according to their respective weights. P. 252 U. S. 143.

Much weight is given to a contemporaneous and long continued construction of an indefinite or ambiguous statute by the executive department charged with its administration. P. 252 U. S. 145.

The repeated reenactment of a statute without substantial change may amount to an implied legislative approval of a construction placed upon it by executive officers. P. 252 U. S. 146.

53 Ct.Clms. 635 affirmed.

The case is stated in the opinion. chanroblesvirtualawlibrary

Page 252 U. S. 143





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