Stone v. United States

DISSENTING OPINION

Bland and Lenroot, Judges,

dissenting in part: We are in accord with the majority as to classification of the communion rail and the base for the same. The low part of the altar rail was classified by the collector as free of duty. The part of the communion rail involved here and its base is a part of the whole communion rail imported, and the whole thing should be regarded as an entirety.

We find ourselves very much in disagreement with the conclusions of the majority as to the so-called “throne”, and feel compelled to state, as briefly as possible, the grounds of such…