Morris European & American Exp. Co. v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by the importers from a decision of the board of general appraisers which sustained the action of the collector of customs in assessing duty upon the importations in question.
1Opinion of the Court
TOWNS UNI), J.
In 1897 the appellants herein imported two carved or sculptured figures in oak wood, about 3| feet in height, representing adoring angels, of conventional design, produced in France from drawings executed by a professional architect and sculptor in the United tales. They were assessed for duty at 25 per cent, ad valorem, under paragraph 181 of the act of 1894, as “manufactures of wood not specially provided for.” The importers protested, claiming that ,they were free, as “statuary, the professional production of a statuary or sculptor.” The board of appraisers found as follows:
“T…
2Cases cited5 opinions
- In re Van BlankensteynCourt of Appeals for the Second Circuit · 1892
- Merritt v. TiffanySupreme Court of the United States · 1889
- Tutton v. VitiSupreme Court of the United States · 1883
- In re HerrmanCourt of Appeals for the Second Circuit · 1893
- White v. United StatesCourt of Appeals for the Second Circuit · 1896
3Cited by2 opinions
- United States v. DowningCourt of Customs and Patent Appeals · 1916
- Detroit Fish Co. v. United StatesU.S. Circuit Court for the District of Eastern Michigan · 1901