Air Express International Agency, Inc. v. United States

Donlon, Judge:

The only evidence of record is the official papers. From these, it appears that the painting was entered as an original painting of General *432Green by the celebrated artist, Gilbert Stuart, at a value of $1,120 for the painting and frame, claimed to be duty free under paragraph 1807 of the Tariff Act of 1930, as an original painting. It was reported by the appraiser as not “an original conception” and valued at only $500.

The painting was classified, on liquidation, as dutiable under paragraph 1547 (a), but duty was assessed on the entered value, $1,120, under section 503 (a), the…