Grant Art Galleries v. United States

2 Cust. Ct. 341, 1939 Cust. Ct. LEXIS 85
CourtUnited States Customs Court
DecidedMay 4, 1939
DocketC. D. 157
StatusPublished
Cited by3 cases

This text of 2 Cust. Ct. 341 (Grant Art Galleries v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Grant Art Galleries v. United States, 2 Cust. Ct. 341, 1939 Cust. Ct. LEXIS 85 (cusc 1939).

Opinion

Cline, Judge:

This is a suit against the United States, arising at the port of Chicago, in which the plaintiff claims that the collector of customs assessed duty erroneously on certain articles which were entered free of duty as artistic antiquities under paragraph 1811 of the Tariff Act of 1930. There are 563 items on the invoice describing the articles herein involved many of which were not entered free of duty under paragraph 1811, but, of the items so entered, the collector classified some under that paragraph. The items which are claimed to be free of duty were assessed at 70 per centum ad valorem as decorated chinaware under paragraph 212, at 60 per centum ad valorem as decorated glass articles under paragraph 218, at 40 or 50 per centum ad valorem as household utensils under paragraph 339, at 65 per centum ad valorem as silver or silver-plated articles under paragraph 397, or at 40 per centum ad valorem as furniture under paragraph 412. On all of the merchandise entered under paragraph [342]*3421811 but not classified thereunder the collector assessed an additional duty also, under section 489, at the rate of 25 per centum ad valorem.

"When the case was called for trial a member of the importing firm was called as a witness and limited his claim for free entry to the following articles which he testified were artistic and in his opinion were produced prior to 1830.

Item No. Description
5. A pair of Geo. Ill silver spoons.
10. A Sheffield plated cake basket & a tureen & cover.
14. A Sheffield plated cruet stand with 8 bottles.
18. A Sheffield vegetable dish & an oval tray.
21. Pr. candlesticks.
23. 1 Pr. plated entree dishes & covers.
25. Chippendale Urn table.
31. 2 Prs. French vases.
60. Old Sheffield tray.
65. Old Sheffield soup tureen.
67. 6 Georgian silver spoons.
77. Old Sheffield kettle.
80. 3 Prs. old Sheffield candlesticks.
110. 1 Whatnot.
153. 1 Mah T. O. table.
170. 1 Pr. green vases.
171. 1 Bristol vase.
187. 1 game top table.
252, 1 Entree dish.
274. 1 Table.
283. Pr. decanters.
284. Pr. decanters.
304. A Dresden group of 5 court figures on oval base.
305. Dresden group of 6 pastoral figures.
306. Dresden allegorical of 7 figures.
382. 1 Gallery table.
383. 1 Gallery table.
402. 1 Walnut & Marqueterie centre table.
410. A 4 piece Sheffield tea service.
411. 1 Canterbury.
421. 1 Inlaid chess table.
423. 2 Sheffield shell dishes.
424. 1 Sheffield vase shaped tea urn & lid.
425. 1 Sheffield plated shell dish.
427. 1 Sheffield plated tea tray.
459. 3 Fire brasses.
460. 3 Fire brasses.
471. Georgian Mah. 3 pedestal dining table.
473. 1 Sheffield coffee pot.
475. 1 Sheffield tea pot.
479. 1 Sheffield salvar.
488. 1 Sheffield tea tray.
489. 1 Sheffield tea tray.
491. 1 Sheffield sugar basin & 1 cream ewer.

[343]*343Tbe plaintiff makes no claim on otter articles which were entered' free of duty under paragraph 1811 but were returned by the collector as dutiable under the various paragraphs applicable thereto.

At the trial three witnesses were called by the plaintiff and two by the defendant, all of whom were experienced in antiques, and their testimony indicates that they were qualified to give expert testimony on the subject. Mr. Grant, a member of the importing firm, testified that he has been with the company since 1920; that he personally buys and sells antiques and works of art and has been so engaged since 1920; that he has bought antiques in England, France, Belgium, Holland, Italy, and America; that he has made a study of antiques by contact with the things brought into the store, by examining the statements made at the time they were brought in, and by study in books and in museums such as the Metropolitan in New York, Victor and Albert in London, England, the Louvre in Paris, France, and wherever else he found antiques to study. On cross-examination as to his qualifications^ he gave complete and satisfactory answers to the questions submitted, by defendant’s counsel as to the various periods and styles of furniture.

Plaintiff’s second witness, Mr. Dingeldein, testified that he had been a silversmith for a great many years; that he was practically born in the business; that he had worked in Paris and in the east and for Gorham; that he specializes in repairing antique silver pieces; that.he has made a study of antique silver by attending the Academy for Gold and Silversmiths in Germany; that he had visited museums and inspected silverware.there, and that he had read books and attended lectures on the subject.

Mr. Blinstrub, called by the plaintiff, testified that he is an appraiser for the Probate Court of Cook County, Illinois; that he appraises art objects, paintings, antiques, glass, china, silver, furniture, and that he specializes in antiques; that he was in the antique business for nineteen or twenty years; that he had studied antiques by examining a great number of pieces in different museums; that he had read books and had given lectures on the subject.

Mr. Francks, called by the defendant, testified, that he is an examiner of antiques at the port of Philadelphia and travels throughout the United States examining at the various ports articles which are entered as antiques; that he has been examining antique furniture since 1920 and antique silver, glass, and china since 1927; that he has studied antiques in various museums and in private collections throughout the United States; that he had been consulted by the Pennsylvania Museum; that he had read numerous books on the subject such as Cescinsky, Symmonds, Brackett, Schmidt, Litchfield, Lockwood, McCoy & Edwards, Bradbury, Okie, and several others [344]*344and that he assisted the local examiner in the examination of the merchandise in this case.

Mr.

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Bluebook (online)
2 Cust. Ct. 341, 1939 Cust. Ct. LEXIS 85, Counsel Stack Legal Research, https://law.counselstack.com/opinion/grant-art-galleries-v-united-states-cusc-1939.