Legal Opinion

Bogle v. Magone

Supreme Court of the United States

Decided April 9, 1894No. 291PublishedCited by 19 opinions

ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. This was an action, brought May 23, 1888, against the collector of the port of New York, after due protest and appeal, to recover back an excess of duties exacted and paid upon goods imported and invoiced by the plaintiffs in 1886 and 1887 as “fish pastes,” and which they contended should have been assessed as “ fish, prepared or preserved,” twenty-five per cent ad valorem, but which the…

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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. This was an action, brought May 23, 1888, against the collector of the port of New York, after due protest and appeal, to recover back an excess of duties exacted and paid upon goods imported and invoiced by the plaintiffs in 1886 and 1887 as “fish pastes,” and which they contended should have been assessed as “ fish, prepared or preserved,” twenty-five per cent ad valorem, but which the defendaht assessed as “sauces,” thirty-five per cent ad valorem, under the tariff act of March 3,1883, c. 121, Schedule G…

1Opinion of the CourtJustice Gray

The word “sauce,” as commonly used, designates a condiment, generally but not always of liquid form, eaten as an addition to and together with a dish of food, to give it flavor and make it more palatable; and is not applied to anything which is eaten, alone or with a bit of bread, .either for.its own sake only, or to stimulate the appetite for other food to be eaten afterwards. For instance, cheese eaten with bread, or ham or chicken eaten in a sandwich, or anchovies or herrings, caviare or shreds of salt fish, eaten, whether with or without bread, as an appetizer before a meal, would hardly…

2Cases cited5 opinions

  1. American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
  2. Reiche v. Smythe, CollectorSupreme Court of the United States · 1872
  3. Cadwalader v. ZehSupreme Court of the United States · 1894
  4. Homer v. The CollectorSupreme Court of the United States · 1864
  5. Seeberger v. CahnSupreme Court of the United States · 1880

3Cited by19 opinions

  1. G. D. Searle & Co. v. United StatesUnited States Customs Court · 1948
  2. Chew Hing Lung v. WiseSupreme Court of the United States · 1900
  3. Fink v. United StatesSupreme Court of the United States · 1898
  4. Acker v. United StatesCourt of Customs and Patent Appeals · 1911
  5. Pierce v. United StatesCourt of Customs and Patent Appeals · 1911

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