Godwin v. United States (two cases)
U.S. Circuit Court for the District of Southern New York
These were two applications by Godwin & Sons, importers of certain antiquities, for a review of tin* decision of the board of general appraisers sustaining- the decision of the collector of the port of New York as to the rate of duty on such importations
1Opinion of the CourtOoxe, District Judge
(orally). The sole question in these causes is whether or not: (lie importations should be admitted free under paragraph 524 of the free list of the tariff act of October 1, 1890, as collections of antiquities. They all stand on the same footing. I will consider the one composed of 10 articles. The evidence establishes the undisputed fact that each member of this collection was produced prior to the year 1700, and that they were assembled as a collection in Europe and imported here in 1891 under one invoice. Three of the 10 members of the collection were admitted without duty by the collector…
2Cited by1 opinion
- International Brass & Copper Co. v. United StatesUnited States Customs Court · 1954