Case Name: Protest 908975-G/86658 of E. L. McConnaughey & Co., Inc. (Chicago)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-25
Citations: 2 Cust. Ct. 720
Docket Number: No. 41413
Parties: Protest 908975-G/86658 of E. L. McConnaughey & Co., Inc. (Chicago).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 720–720

Head Matter:
No. 41413.
Protest 908975-G/86658 of E. L. McConnaughey & Co., Inc. (Chicago).

Opinion:
Opinion by
Cline, J.
On the authority of Aronoff Galleries v. United States (C. D. 51) the contention that additional duty under section 489 should not have been assessed was overruled in the absence of a claim of unconstitutionality in the protest. On the evidence presented it was found that the "Pine Bureau Serpentine front" and the "Cherry Tambourine Desk" are artistic antiquities produced prior to the year 1830. As to such articles the protest was sustained and the collector directed to reliquidate the additional duty assessed under section 489. The claim as to the urn and the tables was overruled.