David Josiah Brewer

“ Thus it appears that, prior to 1894, sake was classified by similitude to distilled liquor, and then, on a protest by an importer, it was classified by similitude to still wine, and that ruling has been followed from that time to the present, receiving in the meantime at least a qualified approval by Congress. It was accepted without challenge until 1902. Then, a protest against it having been overruled, it remained unchallenged for another year. After this, and in the latest tariff act, Congress has in terms put sake in the category with still wines. ”

“ Three years after the ruling in the Woozens case, Congress passed the tariff act of 1897, which in no way modified the provisions upon which the appraisers had previously based their decision. This in effect confirmed their action. In March, 1902, Hackfeld & Company, Honolulu, protested against the classification of 'sake' by similitude to still wine, but the prior ruling was sustained by the appraisers and the importer acquiesced in the decision. ”

“ Something can be said on both sides of the question of similarity, and, if the case turned simply upon that question, it might be difficult to reach a satisfactory conclusion. In such a case the construction given by the department charged with the execution of the tariff acts is entitled to great weight. ”