Spiers v. United States

Johnson, Judge:

The merchandise involved in this case consists of a stained glass window, valued at over $15 per square foot, depicting the baptism of the infant George Washington, imported by the party in interest at the port of New York and installed in St. Mark’s Episcopal Church, Shreveport, La. It was classified by the collector free of duty under paragraph 1810 of the Tariff Act of 1930, under the provision for stained glass windows which are works of art when imported to be used in houses of worship, valued at $15 or more per square foot. The plaintiff herein, an American manufacturer,…