In the case of Magone v. Heller in 1893, the United States Supreme Court ruled on a dispute concerning import duties. The plaintiff, importer Louis Heller, had imported two cases of silk ribbons from France into New York and was charged with an import duty by Daniel Magone, Collector of Customs for the Port of New York. However, Heller argued that according to a treaty between U.S and France at that time (1880), his goods were exempted from such charges as they fell under "silk manufactures not specially provided for." The court held in favor of Magone stating that despite the language used in treaties or laws about tariffs being ambiguous sometimes; it is important to consider their purpose and context rather than just literal interpretation. In this case, considering Congress's intent behind imposing tariffs - protecting domestic industries against foreign competition - it was clear that these ribbons were not exempted from duties.

The dissenting opinion in the case of Magone v. Heller, 1893 was not recorded or is unknown.