Perotti v. United States

Ekwall, Judge:

This case involves an importation consisting of one wooden religious statue. The appraiser reported the statue badly damaged to the extent of 35 per centum. However, his report did not state that the statue in its imported condition was of no commercial value. The collector, therefore, assessed duty at the appropriate rate, without allowing for the damage to the statue. The importer, who appeared without an attorney, testified that he is a farmer and that he had imported this statue for his own use in his own home. He ordered the statue through his brother in Italy. Due to the…