Nelbach v. United States

Cline, Judge:

This is a suit against the United States, arising at the port of Utica, by protest against the collector’s assessment of duty on an imported lectern at 50 per centum ad valorem under paragraph 232 (d) of the Tariff Act of 1930 as an article composed in chief value of marble. The plaintiff claims it is entitled to free entry as an original sculpture under paragraph 1807, or that it is dutiable at 20 per centum ad valorem as a work of art “including statuary * * * valued at not less than $2.50” under paragraph 1547 (a) of the Tariff Act of 1930.

At the trial the only witness for the…