Foster v. Goddard - 66 U.S. 506 (1861)
U.S. Supreme Court
Foster v. Goddard, 66 U.S. 1 Black 506 506 (1861)
Foster v. Goddard
66 U.S. (1 Black) 506
1. An exception to a master's report is not in the nature of a special demurrer, and is not required to be so full and specific.
2. It is only necessary that the exception should distinctly point out the finding and conclusion of the master which it seeks to reverse.
3. An exception so made brings up for examination all questions of fact and law arising upon the report of the master, relative to that subject.
4. Where parties associated in trade contract that one partner shall receive a certain share of the profits arising from the sale of goods, deducting "the actual expenses that may appertain to the goods themselves," taxes, clerk hire, and advertising are as clearly chargeable among these expenses as storage, commission or insurance.
The facts, pleadings, and points of this case are so fully stated by MR. JUSTICE SWAYNE that any other report of them cannot be made without repeating what he has said in his opinion.