United States v. China & Japan Trading Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. Application by the China &’Japan Trading Company, Limited, for review of a decision of the board of general appraisers in relation to certain importations of wall decorations by said company. The circuit court reversed the decision of the board of general appraisers. The United States appeal.
1Opinion of the Court
SHIPMAN, Circuit Judge.
The China & Japan Trading Company imported into the port of Hew York, in the year 1891, sundry invoices of Japanese wall decorations, which were invoiced as paintings. These articles were made either of paper, or of paper and cotton, or of narrow strips of bamboo joined together with cotton cords, and upon which representations of flowers or of birds or of human figures were painted in water colors. They were very cheaply made in Japan, and were valued at from 17 to 45 cents *691each. The theory of the collector was that the figures and devices were produced by stenciling;…
2Cited by4 opinions
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- Woodworth v. United StatesU.S. Circuit Court for the District of Southern New York · 1907