United States v. Morris European & American Express Co.
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 26570 (T. D. 31866).
1Opinion of the CourtDe Vries, Judge
The importation in this case was a table claimed to be an artistic antique over 100 years old. It was held by the collector to be dutiable under the provisions of paragraph 215 of the tariff act of 1909, and is claimed to be exempt from duty under paragraph 717 of the free list of the same act. The board sustained the importer. The Government appeals.
The case turns upon the construction to be given the latter paragraph and the relevant provisions thereof.
In so far as pertinent, that provision of the free list declares “exempt from duty” “artistic antiques, * * :|:, but the free importation of…
2Cases cited2 opinions
- Morrill v. JonesSupreme Court of the United States · 1883
- Gauthier v. BellU.S. Circuit Court for the District of Eastern Michigan · 1877
3Cited by38 opinions
- United States v. Browne Vintners Co.Court of Customs and Patent Appeals · 1946
- Bertrand Freres, Inc. v. United StatesUnited States Customs Court · 1961
- United States v. BracherCourt of Customs and Patent Appeals · 1926
- MacNichol Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1927
- Armour v. United StatesUnited States Customs Court · 1952
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