Hinkle v. United States

The appellant imported two antique tapestries at the port of Cincinnati, Ohio, and entered the same on October 18, 1927. The goods were separately invoiced. One of the tapestries, an Aubusson of the eighteenth century, was purchased by the appellant from Thierard Fréres, of 16 Rue d’Artois, Paris, and a consular invoice was duly executed by said Thierard Fréres and was delivered to the collector at the time of entry.

The other tapestry was purchased from a Madame Rotge, residing in Normandy, France, and this tapestry was invoiced by the appellant, personally, as the consular invoice, filed…