United States v. Tiffany
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. On appeal by the United States from a decision of the Circuit Court, reversing a decision of the Board of General Appraisers, which affirmed the decision of the collector, assessing an ad valorem duty of 35 per centum upon Gerome’s statue “La Bellona,” as a manufacture of metal and ivory, ivory chief value, under Act July 24, 1897, c. 11, § 1, Schedule N, par. 450, 30 Stat. 194 (U S.…
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Appeal from the Circuit Court of the United States for the Southern District of New York. On appeal by the United States from a decision of the Circuit Court, reversing a decision of the Board of General Appraisers, which affirmed the decision of the collector, assessing an ad valorem duty of 35 per centum upon Gerome’s statue “La Bellona,” as a manufacture of metal and ivory, ivory chief value, under Act July 24, 1897, c. 11, § 1, Schedule N, par. 450, 30 Stat. 194 (U S. Comp. St. 1901, p. 1678). The Circuit Court held the statue dutiable, at 15 per centum ad valorem, as statuary, under…
1Opinion of the Court
COXE, Circuit Judge.
The subject of this controversy is a life-size statue, La Bellona, the Roman Goddess of War, one of the last works of the famous French sculptor, Gerome. It is a production of wide celebrity, it was exhibited at the P'rench Academy and at the Paris Exposition and the French government was considering its purchase for one of their museums when the appellee bought it of the sculptor’s widow. La Bellona is an allegorical embodiment of the hate, cruelty, vengeance and excitement of war. The face, arms and feet of the *410statue are of ivory and the remainder is of metal which, so…
2Cases cited6 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Knowlton v. MooreSupreme Court of the United States · 1900
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- American Tobacco Co. v. WerckmeisterSupreme Court of the United States · 1907
- Taylor v. United StatesSupreme Court of the United States · 1907
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3Cited by3 opinions
- United States v. DowningCourt of Customs and Patent Appeals · 1916
- Ward Eggleston Galleries v. United StatesUnited States Customs Court · 1955
- Altman v. United StatesU.S. Circuit Court for the District of Southern New York · 1909