Hollender v. Magone
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITE]? STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts in this case are these: On October 19, 1886, the plaintiffs imported and entered at New York 226 casks, aggregating . 2861 gallons of beer, on which the defendant, as collector of the port, exacted duty at twenty cents a gallon. This was paid by the plaintiffs under protest, they insisting that the beer had become sour and worthless on the voyage of importation.
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ERROR TO THE CIRCUIT COURT OF THE UNITE]? STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts in this case are these: On October 19, 1886, the plaintiffs imported and entered at New York 226 casks, aggregating . 2861 gallons of beer, on which the defendant, as collector of the port, exacted duty at twenty cents a gallon. This was paid by the plaintiffs under protest, they insisting that the beer had become sour and worthless on the voyage of importation. They applied on October 26 for a rebate on account, and to the extent, of this damage, under Rev. Stat. § 2927, which is as follows: “…
1Opinion of the CourtJustice Beewer
The principal question in this case is, whether beer is within the term “ liquors,” as found in the proviso quoted. The arguments in favor of such a conclusion are these: First. The word “ liquors ” is properly and often used in a generic sense, as including all intoxicating beverages, and it ought, therefore, to be construed as having that general meaning in this clause, for if Congress had intended only a certain kind of liquor it would have coupled some word of limitation with it. Second. Schedule H, in which is found this proviso, and which in its various paragraphs specifically mentions…
2Cases cited1 opinion
- State v. . BrittainSupreme Court of North Carolina · 1883
3Cited by10 opinions
- Sarlls v. United StatesSupreme Court of the United States · 1894
- Crimmins v. United StatesCourt of Customs and Patent Appeals · 1915
- United States v. American Shipping Co.Court of Customs and Patent Appeals · 1925
- Carswell v. StateCourt of Appeals of Georgia · 1909
- Murphy v. United StatesU.S. Circuit Court for the District of Southern New York · 1895
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