Benziger v. United States
Supreme Court of the United States
CERTIORARI TO THE UNITED STATES CIRCUIT COURT OP APPEALS FOR THE SECOND CIRCUIT. Certain figures representing various saints, and also two figures of adoring angels, as specified in the collector’s letter to .the board of general appraisers, were, in March, 1899, specially imported into the port of New York in good faith, for the use and by the order of societies incorporated or established solely for religious purposes.
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CERTIORARI TO THE UNITED STATES CIRCUIT COURT OP APPEALS FOR THE SECOND CIRCUIT. Certain figures representing various saints, and also two figures of adoring angels, as specified in the collector’s letter to .the board of general appraisers, were, in March, 1899, specially imported into the port of New York in good faith, for the use and by the order of societies incorporated or established solely for religious purposes. The importers claimed the figures were entitled to free entry under paragraph 649 of the tariff act of 1897. 30 Stat. 151, 201. The appraiser returned them as “church…
1Opinion of the CourtJustice Peckham
The petitioners claim that the figures in question here are entitled to free entry under the provision of paragraph 649 of the tariff act of 1897, 30 Stat. 151, 201, as being “casts of' sculpture, where specially imported in good faith for the use and by the order of any society incorporated, or established solely for religious, philosophical, scientific, educational or literary purposes,” etc. The board of appraisers thought that on July 24, 1897, the day of the passage of the tariff act, and for many years prior thereto, those figures belonged to a class which 'was known in commerce, in art…
2Cases cited2 opinions
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
3Cited by50 opinions
- Gould v. GouldSupreme Court of the United States · 1917
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- Officemax, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
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