U.S. Supreme Court
Wilbur v. United States, 284 U.S. 231 (1931)
Wilbur v. United States
Argued October 28, 29, 1931
Decided Dec. 7, 1931
284 U.S. 231
1. Under § 5 of the War Minerals Relief Act, as amended, providing for the adjustment and payment of losses suffered in producing or preparing to produce at the request of specified governmental agencies, certain minerals for the Government, the Secretary of the Interior is empowered to take into account, in arriving at the amount, if any, to be allowed and paid, the losses arising out of expenditures for the purchase of property to which claimant retains title. P. 284 U. S. 235. chanroblesvirtualawlibrary
2. The purpose of § 5 is merely to reimburse; loss resulting from speculative investments is excluded; allowance of profits is forbidden. P. 284 U. S. 236.
3. Where the language and meaning of a statute are clear, it is not permissible to resort to the legislative history as an aid to construction. P. 284 U. S. 237.
4. Under § 5 of the War Minerals Relief Act, as amended, interest on money borrowed and lost in producing or preparing to produce minerals under the conditions specified should be taken into account in determining the amount of a net loss, but the Secretary is not warranted in making any allowance therefor unless it is shown clearly that such interest was paid or the obligation incurred at the instance of one of the specified governmental agencies and he is satisfied that an allowance on account of such interest is just and equitable. P. 284 U. S. 238.
47 F.2d 422, 424, affirmed.
Certiorari, 283 U.S. 817, to review judgments of the Court of Appeals of the District of Columbia reversing judgments of the Supreme Court of the District which dismissed petitions for mandamus against the Secretary of the Interior in two cases involving claims under the War Minerals Relief Act. chanroblesvirtualawlibrary