Tiffany v. United States

U.S. Circuit Court for the District of Southern New York

Tiffany v. United States

65 F. 494, 1895 U.S. App. LEXIS 3002

CourtU.S. Circuit Court for the District of Southern New York

DecidedJanuary 15, 1895

StatusPublished

This text of 65 F. 494 (Tiffany v. United States) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tiffany v. United States, 65 F. 494, 1895 U.S. App. LEXIS 3002 (circtsdny 1895).

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Opinion

WHEELER, District Judge

(after stating the facts). These are small statues cast front bronze, and touched up and made expressive by the hands of sculptors. The. tariff act of 1890 put a lower duty than was assessed on these statues on ‘‘such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone, or alabaster, or from metal, and is the professional production of a statuary or sculptor only.” These are claimed to be such statuary, because they are wrought somewhat by professional hands. But. the requirement that they should be wrought from metal by hand is very strict, and these statutes are wrought so slightly by hand that they do not now appear lo fairly come within it. The decision of the board of United States general appraisers is affirmed.

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WHEELER, District Judge

(after stating the facts). These are small statues cast front bronze, and touched up and made expressive by the hands of sculptors. The. tariff act of 1890 put a lower duty than was assessed on these statues on ‘‘such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone, or alabaster, or from metal, and is the professional production of a statuary or sculptor only.” These are claimed to be such statuary, because they are wrought somewhat by professional hands. But. the requirement that they should be wrought from metal by hand is very strict, and these statutes are wrought so slightly by hand that they do not now appear lo fairly come within it. The decision of the board of United States general appraisers is affirmed.

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Bluebook (online)

65 F. 494, 1895 U.S. App. LEXIS 3002, Counsel Stack Legal Research, https://law.counselstack.com/opinion/tiffany-v-united-states-circtsdny-1895.