Mission of San Gabriel v. United States

Donlon, Judge:

The Mission of San Gabriel, of San Gabriel, Calif., imported, in 1958, five wooden boxes, the contents of which were entered as stained glass for a house of worship. The importer claims that this glass is exempt from duty under paragraph 1810 of the Tariff Act of 1930. The official papers were not offered in evidence at the trial, but the record makes clear the nature of the controversy.

The collector at Los Angeles, in compliance with a published Customs Bureau directive (C.I.E. 1763/57, September 11, 1957), of which we may take judicial notice, rejected the claim for duty free…