New-York tribune., 1905-02-25
ARE THEY WORKS.OF ART?
appraisers to Decide If Hiss Cas-
salts Etchings 4resDdiobLe.

Within q few days the Board OF United States
General Appraisers. Of which Byron S Waite Is
president. may be expected 10 decide whether the
twenty etchings by Miss Mary Cassatt which
were passed into this country August as uaer-
chandise and paid FOR accordingly are really mer-
chandse. and subject rightfulIy TO the duty OF %
Per cent which has been paid on them, or works
OF art be admitted free. IN view Of what many
art collectors and cultivated amateurs consider
the unsatisfactory attitude Of the federal govern
Inent toward works OF art imported from abroad
the case IS attracting much attention. Great in
dignation has been expressed by some that etch-
tnss BY ar artist Of recognized standing should be
cLassed as merchandise and subjected to duty, il
being contended by them that the section Of the
laws providing for the free entry Of works
Of art by American artists residing temporarily
abroad was precisely designed TO cover cases Ike
this.
IT IS the principle involved, not the amount Of
1he duty I have paid" said MI Durand-Fuel Miss
Csssatt's Arnerican agent, yesterday.
A hearing upon the case was held on Thursday
at which Miss Prentice. representing Mr. DuHand-
Ruei. produced three Of the etchings before the
board and urged their right TO be.Consdered works
OF art not merchandise.
Miss Cassatt IS the sister Of A. J Cassatt. presi
dent OF the Pennsylvania Railroad. She lives in
Paris where she has her studio. Within a month
Miss Cassatt has received the decoration of the
Legion Of Honor. Her paintings, according to Mr..
Durand-RueL. bring from 5000 TO 5000
The etchings which have raised the question,
Merchandise or high art?" in the minds Of Mr
Waite and his associates number about twenty.
being reproductions Of three plates Miss Cassatt
has been particularly happy in her delineatons of
child life and those who have seen the etchings in
question say they are as exquisite in their por-
-rayal OF the child as anything Miss Cassatt has
done.
When goods.enter the port Of New-York It IS the
duty OF the Collector OF the Port or his subordi-
mates 70 classify them in accordance with the
nue. laws Of the United States, and this classical
don determines the amount Of duty that shall be
paid.
Mss Cassat1's etchings were classified as falling
under sectio z13 Of the United States Revenue law
acts OF 1897. which reads as follows:
Books Of all kinds, including blankbooks and
pamphlets. and engravings, bound unbound; pho
~ sheets and printed matter all the foregoing NOT
specially provided for in this act . per cent ad
valoreu..
m Durand-RueI paid the duty, but under pro-
test, and the case was appealed 10 the Board OF
General Appraisers, which has it under con-
sheraton
There IS no question as to Miss Cassatt being
an artist as TO her pictures being works OF
srt" said Nr. Waite yesterday 20 a Tribune re-
porter. The question is simply whether these
particular works Of hers should be passed IN at %
Per cent duty. as etchings, or free works Of
0y an American artist residing temporarily
abroad"
Mss Cassatt it is said has been in this country
ABOUT three times in the last fifteen years The
lsst tine was about four years ago.
Continuing 3Ir Waite said This is not a ques-
LoA of Justice equity. but 4 legal question. Is
mat work Of which be reproduced in
definitely b. mechanical device. like an etching?"
The section of the revenue law upon which Mr..
DuFand-RueI bases his protest IS Section 73, which
specifies as exempt from duty:
works Of art. the production Of American artists
ies-Qtlg temporarily abroad other works OF
-.sLlclng pictorial paintings glass, imported
e1iiessly for presentation national institution
" u 70 any State municipal corporation, ncOr-
gyIeted religious society. college other public
-1sI4i-tlon, except stained painted window glass
- stained or painted glass windows: but such
ssapuon shall be subject 10 such regulations as the
secretary of the Treasury may prescribe.
Mss Cassatt has not been informed Of the trou-
Oe over her etchings. and unless the Paris news
papers have made mention Of IL she knows moth
Ing about H.