Thannhauser v. United States

Cline, Judge:

This suit, arising at the port of New York, was brought by the plaintiff for the purpose of recovering from the United States the duty assessed on certain bronze statuary. The invoice describes 47 statues and, from the notations of the customs officers thereon, it appears that nine of the figures were returned free of duty under paragraph 1807 of the Tariff Act of 1930, as original sculptures, replicas^ or reproductions, the remainder being assessed with duty at 20 per centum ad valorem under paragraph 1547. The invoice shows also the names of the sculptors who created the…