Martin v. United States

The appellant imported as a part of his personal baggage certain articles of silverware, valued at $665, claimed to be exempt as articles possessing artistic merit which had been produced more than 100 years prior to the date of their importation. This claim was disallowed by the collector and the merchandise held dutiable under *385paragraph 199. From this determination an appeal was taken to the Board of General Appraisers. The board, while of the opinion that the evidence offered at th¿ hearing showed that the articles were of artistic merit, and had been in existence the requisite length of…