| Show SUIT AGAINST UNITED STATES f rebate on alcohol used in in manufacture of hats demanded washington nov 29 argument it was begun in the united states supreme court today in the ase case ot of R dunlap co vs the united states involving the claim ot of this firm to a rebate on alcohol used by them in the manufacture of hats as allowed by the sixty first brat section of ot the gorman wll son tariff bill the case cornea comes to the supreme court on appeal from the court of claims which refused the petition tor for a rebate on the ground that the grant failed when the secretary of the treasury did not prescribe the regulations which were wade necessary by law the argument was begun tor for dunlap by george A wing who contended that the objection by the court below was without force and did not relieve the government govern merit from the obligation to pay the rebate he ile argued that the professed object of the wilson gorman law was the reduction ot of taxation whereas the tax on spirits had been increased from 90 cents to contrary to the spirit of the jaw law as a whole the tax amounted to per cent and was so onerous as all know because of the use of the spirits as a b beverage everage and while this might be legitimate leg intimate iti mate the same reason could not be supposed to hold good in the alcohol in the aria arts and industries which it Is our poll policy to foster and not to discourage evidently he argued the intention of congress was to relieve our manufacturers from the tax in order to place them on an equal tooting footing with foreign manufacturers who have tree free alcohol 6 ae 0 hol moreover a drawback Is allowed on imported alcohol in order to allow the manufactured articles to be exported hence the present practice Is a discrimination against american alcohol he lie alleged that the tact fact that the requirement qui rement of the treasury regulations should be coupled with the allowance alto was more in the nature of a direction to the secretary than a condition under which the rebates should be allowed |