Horace 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. ”

“ On the contrary, we are of opinion that the evidence of the nature and the use of these articles, and of their commercial designation, would have warranted a jury in finding that they were not 'sauces,' and were 'fish, preserved or prepared.' If that fact were proved, it would follow that, as such, the bloater paste, at least, was subject to the duty of only 25 per cent. ad valorem; but a question might arise, which does not appear to have been considered at the trial, whether the anchovy paste was not subject to a duty of 40 per cent. ”

“ First, 'anchovies' 'imported in any other form' than 'packed in oil or otherwise,' in small tin boxes, 40 per cent. ad valorem; then, 'all other fish, prepared or preserved,' 'not specially enumerated or provided for in this act,' 25 per cent. ad valorem; and, lastly, 'sauces, of all kinds, not otherwise specially enumerated or provided for in this act,' 35 per cent. ad valorem. ”