Boussod Valadon Co. v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by the Boussod Valadon Company, the importer of a certain painting- for exhibition, for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of New York assessing duty on said painting.
1Opinion of the CourtCoxe, District Judge
(orally). I think that the painting in this case is directly within paragraph 758 of the tariff act of 1890. It is not within the proviso of paragraph 759 of the same act, first, because the proof is insufficient to sustain the finding of the board; and second, even if the finding were correct, it would not bring the case within the proviso, because the proviso clearly refers to importations by those engaged in business or connected with business of a private or a commercial character. It is. safe to say that the lawmakers did not intend that provision to cover the case of a painting…
2Cited by1 opinion
- United States v. Harlan & Hollingsworth Corp.Court of Customs and Patent Appeals · 1917