Evening star. [volume] (Washington, D.C.) 1854-1972, 1912-04-01
U. S. Court of Customs Appeals.

| me following decisions were handed
No. e64. United States agt. Godillot &
Co.: opinion by Smith, associate judge
So-called night lights were assessed by
the collector at 30 per cent as tapers. The
importers claim them to be dutiable at 20
| per cent, as unenumerated manufactured
articles The board of general appraisers
| allowed the claim of the importer. and
the decision Of the board is alfrmed.
No. 75s. S. & G. Gump Company agt.
/ United States: opinion by Barber. asso-
ciate judge. Works Of art in bronze and
porcelain from China were assessed by
the collector as modern works Of art at
| the appropriate rate Of duty. The i'm
porter claimed them to be free Of duty as
being more than 100 years old. The board
or general appraisers sustained the col
tiquity was supplied by the importer, and
the decision of the board is affirmed.
No. TO United States agt. fl B.
Thomas; opinion by Barber. associate
concededly works of art. were assessed
| by the collector at San Francisco as med
ern works at the appropriate rate They
were claimed to be free Of duty az being
praisers allowed the claim of the import
er, and the decision Of the board is re-
| versed
No ess. Benjamin Stem agt. United
| States; opinion bv De Vries. associate
judge. stune ard nieres vases and fig
ures were assessed by the collector at 80
per cent as limestone manufactures. They
were claimed by the importer to be dutia-
BILE at 15 per cent as sculptures. The
board Of general app-aisers sustained the
collector, and the decision of the board is
modified. part Of the merchandise being
held to be dutiabie as sculptures.
No. 776. The United States agt. Morris
European and American Express Com
pany; opinion by De Vries. associate
judge A card table was assessed by the
collector at 30 FER cent as furniture: it
was claimed by the importers to he free
| of duty as an antique: the board Of gen.
| eral appraisers allowed the claim OF the
importer. and the decision OF the board is
| reversed.
No. IT'S The United States agt. Lloyd
| Williams; opinion by De Vres. associate
| Judge Furniture assessed by the col
lector at 35 per cent is claimed by. the
the board Of general appraisers allowed
| the claim of the importer. and the decis-
ion of the board is affirmed.
No. 172. The United States agt Ami
Vignier ct al: opinion by Martin. assoc
| ciate judge. In an importation Of bottled
wines the collector found that some Of
| the cases contained less than a dozen bot
| ties each; duty was assessed. however on
| each case as II II contained a full dozen
| bottles. The importers claimed deduc-
| ton on the ground that some of the bot
| ties were stolen IN transit: the board Of
general appraisers allowed the claim Of
| the importers, and the decision OF the
board is affirmed.
| Co. ct al. opinion by Martin associate
| judge. In an importation Of liquids and
| semi Liquids the collector. in ascertainiug
| the dutiable value. added the value of the
coverings; the importer claimed that the
coverings Should be free Of duty: the
board Of general appraisers allowed the
claim of the importer. and the decision
| Of the board is affirmed.