United States v. Perry
Supreme Court of the United States
APPEAL' FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. This case arose out of the importation of certain stained glass windows containing effigies of saints and other representations of biblical subjects.
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APPEAL' FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. This case arose out of the importation of certain stained glass windows containing effigies of saints and other representations of biblical subjects. These windows were imported and entered November 2i, 1890, as “paintings” upon glass for the use of the Convent of the Sacred Heart, located at Philadelphia, and consisted of pieces of variously colored glass cut into irregular' shapes, and fastened together by strips of lead, and intended to be used for decorative purposes in churches, and when so 'used…
1Opinion of the CourtJustice Brown
It is difficult to fix the proper classification of the importations in question under the act of October 1, 1890, without referring to the prior acts upon the same subjeot.
By the tariff act of March 3,1883, 22 Stat. 497, c. 121, there was'imposed a duty of 45 per cent upon “ porcelain and Bohemian glass,, chemical glass ware, painted glass ware, stained glass, and all other manufactures of glass . . . not specially enumerated,” while “paintings, in oil or water colors,” (Id. 513,) were subject to a duty of 30 per cent; and “ paintings, drawings and etchings specially imported in good' faith…
2Cases cited2 opinions
- Robertson v. GlendenningSupreme Court of the United States · 1889
- Arthur v. JacobySupreme Court of the United States · 1881
3Cited by28 opinions
- Mazer v. SteinSupreme Court of the United States · 1954
- United States v. OlivottiCourt of Customs and Patent Appeals · 1916
- Frei Art Glass Co. v. UnitedCourt of Customs and Patent Appeals · 1927
- United States v. DowningCourt of Customs and Patent Appeals · 1916
- F. Lunning, Inc. v. United StatesUnited States Customs Court · 1957
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