American Colortype Co. v. United States

Cline, Judge:

In this suit against the United States the plaintiff claims that certain paintings are free of duty as “original paintings in oil” under paragraph 1807 of the Tariff Act of 1930 and are not dutiable at 20 per centum ad valorem under paragraph 1547 as “Works of art, including (1) paintings in off” as classified by the collector of customs at the port of New York.

A director and export manager of the importing firm was called as a witness by the plaintiff and produced three prints or reproductions of the three paintings herein involved, which were received in evidence and marked…