Bogle v. Magone
152 U.S. 623 (1894)

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U.S. Supreme Court

Bogle v. Magone, 152 U.S. 623 (1894)

Bogle v. Magone

No. 291

Argued March 15, 1894

Decided April 9, 1894

152 U.S. 623


Anchovy paste and bloater paste, made of anchovies or bloaters ground up fine and spiced, used as food or as an appetizer, in sandwiches or with a cracker, and not used as a condiment nor known in trade and commerce as sauces may be found by a jury to come within the description of "fish prepared or preserved," and not within the description of "sauces of all kinds" in the Tariff Act of 1883.

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 percent ad valorem, but which the defendant assessed as "sauces," thirty-five percent ad valorem, under the Tariff Act of March 3, 1883, c. 121, Schedule G of which imposes the following rates of duty: "Anchovies and sardines, packed in oil or otherwise," in small tin boxes, certain rates, varying from ten to two and a half cents per box, according to its size; "when imported in any other form, forty percentum ad valorem.

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