United States v. Closson Co.

Crucifixes 5}4 inches in length made of brass and resting on a brass base inches long by inches -wide, on which base are two standing figures of brass, were classified by the collector as articles of metal and assessed for duty at 40 per cent ad valorem under that part of paragraph 399 of the act of 1922 which reads as follows:

Par. 399. .Articles * * * if composed wholly or in chief value * * * of brass; * * * 40 per centum ad valorem.

The importer protested that the goods were articles of religious devotion similar to rosaries and chaplets, and that they were dutiable at 30 per cent ad…