Legal Opinion

Tutton v. Viti

Supreme Court of the United States

Decided April 23, 1883PublishedCited by 15 opinions

IN error .to the circuit court of the united states for the EASTERN DISTRICT OF PENNSYLVANIA. Assumpsit to recover, back duties alleged to have been illegally collected on works of art.

1Opinion of the CourtJustice Gray

This is an action of assumpsit to recover back an excess of duties paid upon seven marble statues imported from Italy. The importers contend, that these statues -were liable to pay a duty of only ten per cent, ad valorem; but the collector exacted payment of fifty per cent, ad valorem.

The decision of the case turns upon the true construction of those provisions of the Customs Act which impose upon “ All manufactures of marble, not otherwise provided for, fifty per cent, ad valorem; ” and upon “ Paintings and statuary not otherwise provided for, ten per cent, ad valorem. But the term ‘…

2Cited by15 opinions

  1. Wm. S. Pitcairn Corp. v. United StatesCourt of Customs and Patent Appeals · 1951
  2. United States v. DowningCourt of Customs and Patent Appeals · 1916
  3. United States v. Baumgarten & Co.Court of Customs and Patent Appeals · 1911
  4. Merritt v. TiffanySupreme Court of the United States · 1889
  5. Stern v. United StatesCourt of Customs and Patent Appeals · 1912

10 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API