White v. United States
This text of 113 F. 855 (White 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.
Opinion
(orally). The importations in question consist of three ceilings, painted on wood, taken from the Barberini Palace of Florence, Italy. They were assessed by the collector under paragraph 208 of the act of 1897 as “manufactures of wood, not specially provided for.” The importer insists that they should have been classified under paragraph 454 as “paintings in oil.” The evidence now before the court is practically undisputed that the ceilings in question are oil paintings on wood. The value of the wood as compared with the painting is infinitesimal. Within numerous prior decisions of this court it must be held that the importations are paintings.
The decision of the board of appraisers is reversed and the collector is advised to make a refund upon the importations in question of 15 per cent.
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Cite This Page — Counsel Stack
113 F. 855, 1902 U.S. App. LEXIS 4812, Counsel Stack Legal Research, https://law.counselstack.com/opinion/white-v-united-states-circtsdny-1902.