Vixseboxse v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover the duties exacted by the collector of customs at the port of Cleveland on certain paintings described by the plaintiff in his protest as follows:

“Winter” by Hendrik Avercamp

Unframed — “Portrait of a Woman” by C. Kuiper

2 small portraits of Man & Wife — on wood panels — by Chimier van Oudendorp

“Interior with Two Soldiers & Woman” by Wm. Duyster.

Duty was collected on the paintings at the rate of 20 per centum ad valorem under paragraph 1547 (a) of the Tariff Act of 1930 and the plaintiff claims that…