Arthur v. Jacoby - 103 U.S. 677 (1880)
U.S. Supreme Court
Arthur v. Jacoby, 103 U.S. 677 (1880)
Arthur v. Jacoby
103 U.S. 677
1. A. imported certain pictures painted by hand on porcelain. When they are framed or in any manner set, the porcelain, which, being manufactured only as a ground upon which to obtain a good surface to paint, and not for any independent use, is obscured from view, constitutes of itself no article of chinaware, and forms no material part of their value. Held that they are subject to the duty of ten percent ad valorem prescribed by schedule M of sec. 2504 of the Revised Statutes, as paintings not otherwise provided for.
2. Where the bill of exceptions sets forth all the facts, and states that they were proved, this Court, if the law arising upon them is for the plaintiff, will not reverse the judgment because a peremptory instruction was given to return a verdict in his favor.
The facts are stated in the opinion of the Court.