Paragraph 649 of the Tariff Act of 1897, providing for the free
entry of "casts of sculpture when specially imported in good faith
for the use and by the order of any society incorporated or
established solely for religious [or other specified] purposes,"
should be liberally construed, and any fair doubts as to its true
construction should be resolved by the courts in favor of the
importer. Figures known and correctly described as "casts of
sculpture," imported in accordance with this provision of the
statute, held to be entitled to free entry thereunder
notwithstanding the fact that similar articles were described by
certain manufacturers in trade catalogues as statutory or
composition statutes.
Certain figures representing various saints, and also two
figures of adoring angels, as specified in the collector's letter
to the Board of General Appraisers, were, in March, 1899,
specially
Page 192 U. S. 39
imported into the port of New York in good faith, for the use
and by the order of societies incorporated or established solely
for religious purposes. The importers claimed the figures were
entitled to free entry under paragraph 649 of the Tariff Act of
1897. 30 Stat. 151, 201. The appraiser returned them as "church
statues, composed of plaster of Paris, decorated," or as "articles
and wares composed wholly or in chief value of earthy or mineral
substances, not specially provided for," and the collector assessed
upon them a duty of 45 and 35 percent
ad valorem under
paragraphs 97 and 450 of the same act (pages 156, 193). If
dutiable, no question is made as to the correctness of the decision
of the collector in assessing the duties as he did. The contention
is that these figures were "specially provided for" in this act
under the paragraph above mentioned, 649.
The importers protested against the decision of the collector,
and the case went to the Board of General Appraisers. Testimony was
taken by the board, and it found as a fact the manner in which the
figures were made, which was as follows:
"The clay model of the subject, of desired size, is covered by a
workman with a coating some two inches thick of plaster of Paris.
When this coating has 'set' or hardened sufficiently, the clay
figure inside is broken up and removed, and a plaster of Paris
mould thereof thus obtained. Plaster is then carefully forced into
this mould, and, when dry, is taken out in the form of the original
clay figure. This plaster figure, after having been carefully gone
over by an artist or skilled workman to cure any defects in the
moulding, is in turn thoroughly covered with specially prepared
plaster for the final mould. This is made in sections, which, when
dry, are removed, and together form a perfect mould, and this
composite mould becomes the manufacturer's substitute for the
artist's clay or plaster cast model from which he (the
manufacturer) produces his moulded statues in unlimited numbers. In
the moulding process, the several sections of the mould are in turn
laid with the concave side upward, and have a lining of 'carton
pierre,'
Page 192 U. S. 40
one-half inch or more in thickness, carefully laid and pressed
into them by the moulder's hands with the aid of suitable tools.
The extended arms, fingers, and other slender parts are
strengthened by pieces of iron wire laid in the 'carton pierre,'
which is then lined either with heavy paper or coarse woven
vegetable fiber cloth secured with glue. After the 'carton pierre'
has dried sufficiently, the several sections of the mould are
removed and their contents joined together around a framework of
wood, and a figure is thus formed, the counterpart of the original
model. The statue then goes to a skilled workman called a
'finisher,' who, with knife or other instrument removes any
roughness resulting from the joining of the sections, cures any
other defects in the moulding, and smooths it down generally. It is
then passed to the painter and decorator, who completes it in the
style desired. The statues in 'carton romain' and in 'stone
composition' are made in the same manner, except that the latter
are uniformly lined with coarse cloth. The stations of the cross in
'carton pierre' and in terra cotta are produced in substantially
the same way (those in terra cotta, however, being kiln dried or
baked after moulding), and are painted and decorated in quite the
same manner as the statues, the foreground and other landscape or
perspective effects being painted in suitable tints or hues."
The protest was overruled by the board, and a petition for a
review was duly filed by the importers (petitioners) and the case
heard in the Circuit Court, Southern District of New York, and that
court affirmed the decision of the board. 107 F. 257. An appeal was
taken to the circuit court of appeals, where the decision of the
circuit court was affirmed on the opinion of the court below. Upon
petition of the importers, a writ of certiorari was issued from
this Court, and the case brought here for review.
Page 192 U. S. 42
MR. JUSTICE PECKHAM, after making the foregoing statement of
facts, delivered the opinion of the Court.
The petitioners claim that the figures in question here are
entitled to free entry under the provision of paragraph 649 of the
Tariff Act of 1897, 30 Stat. 151, 201, as being
"casts of sculpture, where specially imported, in good faith,
for the use and by order of any society incorporated or established
solely for religious, philosophical, educational, scientific, or
literary purposes,"
etc. The Board of Appraisers thought that, on July 24, 1897, the
day of the passage of the tariff act, and for many years prior
thereto, those figures belonged to a class which was known in
commerce, in art, and to the classifying officers of customs of the
United States as "statuary," and specifically as "church statuary."
In the opinion of the Board it was stated:
Page 192 U. S. 43
"It is the practice of professional sculptors to have their
original creations in clay reproduced in plaster of Paris for
permanent use as models from which the objects are sculptured in
marble, stone, or other material. The sculptor invariably goes over
his plaster cast with utmost care, not only repairing any defects
in the moulding, but defining more accurately the hair, finger
nails, folds of the drapery, and outline generally, and, above all,
perfecting the facial and general expression. These plaster of
Paris models are known in commerce and in art as 'casts of
sculpture.' They represent the artist's right and title to his
creation, and unlike the merchandise in question here, are not
painted and decorated, nor dealt in as ordinary commercial
articles. Casts in plaster of Paris are likewise produced from rare
objects of sculpture, generally for use in museums or art
institutions, but sometimes for reproduction by sculptors in
marble, stone, etc., and are also called 'casts of sculpture,' but
are in strict sense 'casts
from sculpture,' being cast
from plaster of Paris from sculptural objects, such, for example,
as the high relief frieze of the Parthenon at Athens, the facade of
the guild of the Butchers house at Hildesheim, the tomb of
Englebert, and other works in the Metropolitan Museum of Art
mentioned in the testimony of Messrs. Stoltzenberg and Trueg."
The Board was of opinion that these figures were what is known
in commerce, in art, and in common speech as "statuary," and were
not "specimens or casts of sculpture," and were therefore assessed,
as stated.
If these figures were to be entered as statuary, they would come
in free under paragraph 649 of the act of 1897, but for the
limitation contained in paragraph 454, which limits the term
"statuary," as used in the act, so as to
"include only such statuary as is cut, carved, or otherwise
wrought by hand from a solid block or mass of marble, stone, or
alabaster or from metal, and as is the professional production of a
statuary or sculptor only."
The circuit court did not regard it necessary in the disposition
of the case to determine whether these particular
Page 192 U. S. 44
figures would come in free as casts of sculpture under paragraph
649, if imported in the crude state, but held that as the figures
had been painted and gilded, they were not thereafter casts of
sculpture within the meaning of the act.
Upon the argument of this case at bar, frequent reference was
made by counsel to the provisions in former tariff acts upon this
subject, as bearing upon the proper construction of the one under
consideration. For convenience, these provisions are reproduced in
the margin as they existed in the act of 1861, 12 Stat. 178, 193;
the Revised Statutes, sec. 2505, pp. 482, 487, 488; the act of
1883, 22 Stat. 488, 513, 520; the act of 1890, 26 Stat. 567, 608,
609; the act of 1894, 28 Stat. 509, 543, 544, and in the present
act of 1897, 30 Stat. 151, 201.
*
Page 192 U. S. 45
An examination of the provisions of the various statutes shows a
somewhat uniform purpose on the part of Congress to provide free
entry to casts of marble, bronze, alabaster, or plaster of Paris,
and also statuary and specimens of sculpture, when specially
imported, in good faith, for the societies enumerated in the acts.
It is also seen that, under the language used in these different
paragraphs, which may be described as the "philosophical and
scientific," and the "regalia and gems"
Page 192 U. S. 46
paragraphs, some article might be admitted under either
paragraph. There is no doubt that, under the tariff acts prior to
that of 1897, these figures could have been admitted free of duty,
as "casts of plaster of Paris." Indeed, the Treasury Department had
so decided in a case hereafter cited. Those words, "casts of
marble, bronze, alabaster, or plaster of Paris," which appear in
all the statutes cited prior to 1897, in the philosophical
apparatus paragraphs, are left out in the
Page 192 U. S. 47
act of 1897, paragraph 638, and it is therefore urged that the
figures are not entitled to free entry, as they are not casts of
sculpture, provided for in paragraph 649. The question is therefore
whether the omission of those words in paragraph 638 prevents the
free entry of these figures, or are they properly described as
casts of sculpture, and therefore entitled to free entry under
paragraph 649.
We do not attach any very great importance, as evidence of the
intention of Congress, to the omission in the act of 1897 above
referred to. The language used in paragraph 649 is very broad,
including all casts of sculpture, as well those heretofore
mentioned in paragraphs in prior statutes similar to paragraph 638
as others. The omission in the latter paragraph was therefore
immaterial if these figures are casts of sculpture. Although they
might heretofore have come in under the designation of "casts of
plaster of Paris" as contained in former paragraphs, we think they
also might have come in under the designation "casts of sculpture"
contained in the act of 1894 as well as in the act of 1897, and
that it was not intended by Congress, in omitting the words in the
latter act as to casts of plaster of Paris, in paragraph 638, to
prevent their free entry under paragraph 649. The language in
paragraph 638 was simply unnecessary in a case where the same
articles were entitled to free entry under another paragraph.
In attempting to understand the true construction of the words
used in the act of 1897, we are not very greatly aided by the
opinions given by various artists called by the government and
contained in this record, as to what was the proper designation of
the figures. These opinions varied, although based upon conceded
facts as to the manner and process by which the figures were
produced. According to some of them, there were but two kinds of
"casts of sculpture;" one where professional sculptures have their
own original creations of clay reproduced in plaster of Paris for
permanent use as models, and from which objects are sculptured in
marble, stone, or other material, and the other, where casts in
plaster of Paris are
Page 192 U. S. 48
produced from rare objects of sculpture, generally for use in
museums or art institutes. Some regarded the term "sculpture so
wide that it was difficult to define definitely," although they
thought that the figures in question were not casts of sculpture,
while some regarded casts of sculpture
"as such classes of plaster casts or clay or marble or bronze as
are to stand singly and alone, and not be sold in endless numbers,
and to be exhibited temporarily in some exhibition."
We think the last definition is inaccurate and inadmissible.
Under this view, whether a figure is a cast of sculpture or not,
does not in the least depend upon how it is made. It is the use to
which it is destined which is to determine what it is in fact. If
there are to be a great many of them, to be "sold in endless
numbers," they are not casts of sculpture, no matter how they are
made, and if they are to "stand singly" and "be exhibited
temporarily" then they are such casts. We are not satisfied as to
the correctness or completeness of this definition. Whether in one
case the cast is for the use of the sculptor only or in the other
is destined to be reproduced indefinitely, we think is not
material. They are made in the same manner, reproduced from clay,
and the same means or process is taken or employed in obtaining the
result. Whether the clay model is the work of the superior genius
of a great sculptor or is the result of the efforts of one who
could not be classed as a genius at all, they are both fashioned in
the same way and the same process is followed with regard to both,
and we do not think that in this statute there was any intention to
confine the meaning to casts of those clay figures which were
fashioned by the hand of genius, while excluding those of inferior
artists or workmen. The witnesses are not, however, all of one
mind, even upon the meaning of the term. Some thought that these
were casts of sculpture in a certain sense as long as they remained
simply plaster casts, but just as soon as additional touches were
given to the casts, in the way of paint or ornamentation, the casts
lost their original character as plaster casts and became statuary
in wood or alabaster or bronze.
Page 192 U. S. 49
At any rate, it would cease to be an article of clay and would
become a finished thing. Just as soon as a cast of sculpture was
painted it would, in the opinion of some of the witnesses, cease to
be a cast of sculpture.
Some of the artists said that you might take a cast of old
sculpture, such as the Venus de Milo, and different antiques, and
reproduce them in plaster, and they would be casts of old
sculpture. But whether the figures in question here were casts of
sculpture, some of the witnesses were not sure.
One witness for the government gave as his opinion that the
figures in question were casts or specimens because they are
sculpture. As to whether they were cast or moulded, he replied that
he could not state definitely, but presumably they were casts.
Another witness for the government was not willing to swear that
the figures were not casts of sculpture, while still another said
that in his judgment the figures in question were plaster casts in
sculpture. He also thought that they might be termed casts of
sculpture. Another witness for the government thought they might be
called casts of bad sculpture, and that they were such articles as
he had heard artists call casts of sculpture.
This brief review of some of the evidence shows the difference
of opinion among the artists themselves as to what would come
within their understanding of the definition of the term "casts of
sculpture." The artists evidently had a contempt for the figures as
specimens of art, and very probably that contempt was well founded;
but, as we have said, the opinions really give no aid in
considering whether the figures are or are not casts of sculpture.
The description of the manner in which they are made, as set forth
in the foregoing statement of facts, and also the evidence of the
witnesses for the government, showing the unity of the method and
process with that followed in the case of an admitted cast of
sculpture, furnish us better means of determining the question in
dispute than may be found in the opinions set forth in the record,
and yet some of
Page 192 U. S. 50
the witnesses do in fact as we have seen, admit that the figures
are casts of sculpture, bad though they may be.
The government also examined one or two witnesses who were
agents or salesmen for manufacturers in this country of what they
stated to be substantially the same class of figures as the ones
under discussion, and in their catalogues describing the various
articles for sale, figures such as these were generally designated
as "statuary," and when taking orders for such goods they were
called "statuary" or "composition statues."
One of the customs examiners also testified that, for the last
few years articles of the nature here in question had been returned
on invoices to the collector as "church statuary composed of
plaster, decorated, or pulverized cement and plaster." The witness
used the expression "church statuary composed of" as having been
given him by some superior officer, and it was accepted by him as
such.
It will be observed that there is nothing in the tariff act
which speaks of "church statuary" by name. We are not satisfied
from this evidence that these figures are not casts of sculpture
within the meaning of the statute, nor are we impressed with the
statement of some of the witnesses that, if, in what is termed
their crude state, these figures might or would be described as
casts of sculpture, they would cease to be such when painted or
decorated. They are still, in substance, the same thing, whether
painted or not. How does the mere gilding or painting alter their
original character? Some little value has, perhaps, been added to
them, but they yet remain what they were before the painting was
done. Painting a marble statue does not alter its original
substance, or give the subject a new definition or meaning. Some
marble statues, the work of a great sculptor, have been slightly
painted, under his own direction, for the purpose, as supposed, of
imparting a more lifelike appearance to the statue, and of possibly
thereby enhancing its value. But the statue remained a statue
nevertheless.
It is so, as we think, in this case. The painting or gilding
Page 192 U. S. 51
was done to render the figures more fit for the only purpose of
their importation -- that is, for use in a religious society. And
it was the object, as we believe, of the statute to admit such
works free of duty.
In case No. 5,549, Synopsis of Decisions of the Treasury
Department, 1883, p. 41, it was said that the case related to
certain images made of earthen substances which, on importation,
were subjected to duty at the rate of forty percentum
ad
valorem, but were claimed in the protest filed to be dutiable
at the rate of ten percentum
ad valorem, under the
provisions for "statuary" contained in schedule M, Revised
Statutes, p. 478, ยง 2504, under heading "Paintings and Statuary;"
the word "Statuary" being defined as limited "to include
professional productions of a statuary, or of a sculptor only." It
appeared on the trial that the images were made at Munich by
persons who professed to have made a study of the art of sculpture
for many years, and who acted under the general supervision of an
acknowledged sculptor. Several copies were made from one model, and
in ordering them the importer designated which he wanted by the
number of the article in a catalogue, and the price of the images
varied from five to a hundred dollars.
The Circuit Court for the Southern District of New York held
that the articles were entitled to admission as statuary under the
provision above mentioned, and the Department acquiesced in the
opinion of the court. In that case, the Department was of opinion
that the works were obviously made by skilful men, and might come
in even under the limitation of the word "statuary" as defined in
the act.
It cannot be and is not claimed that the figures in question
here could come in under the term "statuary," as that term is
defined in the statute of 1897, paragraph 454, which is much more
narrow than that of the Revised Statutes. The case shows, however,
the tendency of the Department to a liberal construction of the
tariff act in this regard.
On December 22, 1885, Synopsis of Decisions of the Treasury
Department, 1885, p. 513, No. 7,274, the question was submitted
Page 192 U. S. 52
as to whether figures similar to those under consideration were
entitled to free admission under the act of 1883. The Department
held that they could not be regarded as "statuary" because of the
limitation of the meaning of the word "statuary" as used in that
act, 22 Stat. 513, which provided that the word "statuary" "should
be understood to include professional productions of a statuary or
of a sculptor only," but that they might be admitted, as casts of
plaster of Paris under paragraph 759 of the free list. Paragraph
771 did not contain the words "casts of sculpture."
In Synopsis of Decisions, Treasury Department, July to December,
1891, vol. 2, p. 1164, there is contained a reply to the naval
officer of New York relative to the proper classification of
certain figures imported and claimed to be free of duty as statuary
or as casts of plaster of Paris, imported for a church under
paragraph 677, or as statues, statuary, or specimens of sculpture,
under paragraph 692 of the Tariff Act of 1890. The Acting Secretary
referred to the fact that the Board of General Appraisers had held
that the restrictive definition in regard to "statuary" under
paragraph 465 did not apply to such statuary as is specified in the
free list. The language of that paragraph (465) the Board held
limited its definition of the term "statuary" to that paragraph
alone. Continuing, the Secretary said:
"The Department believes that the crude or inartistic character
of the figures under consideration cannot be urged as a reason for
their exclusion from the benefits of free entry. It is fair to
infer a liberal intention on the part of Congress from the fact of
its inclusion of religious institutions among those to which the
privilege of free entry is extended. Religious institutions are not
schools of art, nor can congregations without adequate means always
consult esthetic rules in regard to the equipment of their
churches. It is the sentiment of pious associations which gives the
figure its efficiency as an aid to religious worship, and the
plaster cast may, in this way, be as serviceable to the humble
worshiper as the more costly work of genius. "
Page 192 U. S. 53
The subject was again before the Treasury Department on April
26, 1893. Synopsis of Decisions, Treasury Department, 1893, p. 340.
As appears upon its face, the letter of the Secretary was in reply
to a communication from the Board of General Appraisers protesting
against the free entry of articles of this nature under the act of
1890 because of the advantages thus given to the foreign dealer in
these figures, some of whom had a store in Montreal, although the
figures were manufactured in Munich, and the order was supplied
from the Montreal store, and the Board insisted that the figures
were not entitled to such entry by the true construction of the
statute. The Secretary, in reply, referred to what the Board stated
to have been the evident intention of Congress in the act that the
"objects exempted from duty should be of such high order as to
inspire admiration and devotional feeling," etc., and held that the
views of the Board might
"apply to paragraphs 692 and 465, but not to paragraph 677,
which provides (with the restriction enumerated in paragraph 465
and implied in paragraph 692) for the exemption from duty of all
casts of plaster of Paris imported in good faith for the use of any
society or institution incorporated or established for religious
purposes."
It was further stated that
"the Department cannot interpret the provisions of paragraph 677
as establishing in any respect the esthetic standard for such
importations, and, without discussing the propriety of such
standard, must administer the law according to its apparent
intent."
Also:
"Under the last named paragraph (677), it would appear that any
plaster cast which should be regarded by a religious society as a
desirable acquisition, and shall be classified by the collector as
coming within the terms of that paragraph, may be imported free of
all duty, without regard to its artistic character."
Looking at the various provisions in the tariff statutes, from
and including 1861 to and including that of 1897, and taking into
consideration the evidence in the record in this case, together
with the action of the Treasury Department, as above referred to,
the answer to the question of what is the
Page 192 U. S. 54
true meaning or construction of the words "casts of sculpture,"
as used in the statute of 1897 is not perfectly clear. Some fair
reason might, perhaps, be given for a construction which refuses
free entry to these figures, but we think that the purpose of
Congress was to permit their introduction free of duty as casts of
sculpture, when specially imported, in good faith, for the use and
by the order of any of the institutions named in the act. The
paragraph in question (649) makes it necessary not only that the
casts of sculpture should be specially imported, in good faith, for
the use of a society, but it must be so imported by the order of
such society. Here for the first time it is made necessary that the
importation must have been by order of the society, which words are
a still further limitation of the conditions upon the existence of
which free entry is permitted.
It may well be that, when the act of 1897 was drawn, its framers
had in mind the objections above mentioned, made by the Board of
General Appraisers, and therefore further limited the right of free
entry to a special importation in good faith for the sue and by
order of the society, and to that extent protecting the interests
of the "regular importers who sell from stock," while at the same
time recognizing the policy of permitting a free entry to those
societies who, in good faith, ordered the articles for their own
special use.
We are of opinion that the evidence does not justify the
assertion that the articles in question were simply known in a
commercial sense as "statuary," or "church statuary." The fact that
figures of this nature were designated as statuary in a catalogue
of a manufacturer in this country does not clearly or conclusively
establish such commercial designation. They were also designated
composition statues by the salesman when taking orders for them. If
the articles were also known as "casts of sculpture," and such
language correctly described them, then they would come within the
statute, although some manufacturers in this country should, for
purposes of a short and easy description, describe them in the
catalogues as "statuary,"
Page 192 U. S. 55
or "composition statues." It seems to us they answer the
description of casts of sculpture, and are properly described as
such in the act.
This provision of the statute should be liberally construed in
favor of the importer, and if there were any fair doubt as to the
true construction of the provision in question, the courts should
resolve the doubt in his favor.
American Net & Twine
Company v. Worthington, 141 U. S. 468;
United States v. Wigglesworth, 2 Story 369;
Rice v.
United States, 53 F. 910.
The judgments of the Circuit Court of Appeals of the Second
Circuit and of the Circuit Court in the Southern District of New
York are reversed, with directions to the Circuit Court to reverse
the decision of the Board of General Appraisers and of the
collector and to direct the collector to admit the figures to free
entry.
So ordered.
* Act of March 2, 1861, Sec. 23, 12 Stat. 178.
". . . All philosophical apparatus, instruments, books, maps,
and charts, statues, statuary, busts, and casts of marble, bronze,
alabaster, plaster of Paris; paintings and drawings, etchings,
specimens of sculpture, cabinets of coins, medals, regalia, gems.
and all collections of antiquities:
Provided, The same be
specially imported, in good faith, for the use of any society
incorporated or established for philosophical, literary, or
religious purposes, or for the encouragement of the fine arts, or
for the use or by the order of any college, academy, school, or
seminary of learning in the United States."
Revised Statutes of 1874, Sec. 2505, Paragraphs 1708 and 1726,
pp. 482, 487, 16 Stat. 256, 268.
"1708. Philosophical and scientific apparatus, instruments, and
preparations, statuary, casts of marble, bronze, alabaster, or
plaster of Paris; paintings, drawings, and etchings, specially
imported, in good faith, for the use of any society or institution
incorporated or established for philosophical, educational,
scientific, or literary purposes, or encouragement of the fine
arts, and not intended for sale."
"1726. Regalia and gems, and statues and specimens of sculpture,
where specially imported, in good faith, for the use of any society
incorporated or established for philosophical, literary, or
religious purposes, or for the encouragement of the fine arts, or
for the use or by the order of any college, academy, school, or
seminary of learning in the United States."
Act of March 3, 1883, 22 Stat. pp. 488, 514, 520, c. 121.
"(P. 514.) Paintings, in oil or water colors, and statuary not
otherwise provided for, thirty percentum
ad valorem. But
the term 'statuary,' as used in the laws now in force imposing
duties on foreign importations, shall be understood to include
professional productions of a statuary or of a sculptor only."
"(P. 520.) (Free list.) Par. 759. Philosophical and scientific
apparatus, instruments, preparations, statuary, casts of marble,
bronze, alabaster, or plaster of Paris, paintings, drawings, and
etchings, specially imported, in good faith, for the use of any
society or institution incorporated or established for religious,
philosophical, educational, scientific, or literary purposes, or
encouragement of the fine arts, and not intended for sale."
"(P. 526.) (Free list.) Par. 771. Regalia and gems, statues,
statuary, and specimens of sculpture, where specially imported, in
good faith, for the use of any society incorporated or established
for philosophical, literary, or religious purposes."
Act of October 1, 1890, 26 Stat. pp. 567, 608, 609.
"(P. 602.) Par 465. Paintings, in oil or water colors, and
statuary, not otherwise provided for in this act, fifteen percentum
ad valorem; but the term 'statuary,' as herein used, shall
be understood to include only such statuary as is cut, carved, or
otherwise wrought by hand from a solid block or mass of marble,
stone, or alabaster, or from metal, and as is the professional
production of a statuary or sculptor only."
"(P. 608.) (Free list.) Par. 677. Philosophical and scientific
apparatus, instruments, and preparations; statuary, casts of
marble, bronze, alabaster, or plaster of Paris; paintings,
drawings, and etchings, specially imported, in good faith, for the
use of any society or institution incorporated or established for
religious, philosophical, educational, scientific, or literary
purposes, or for encouragement of the fine arts, and not intended
for sale."
"(P. 609.) (Free list.) Par. 692. Regalia and gems, statues,
statuary, and specimens of sculpture, where specially imported, in
good faith, for the use of any society incorporated or established
solely for educational, philosophical, literary, or religious
purposes. . . ."
Act of August 27, 1894, 28 Stat. pp. 509, 543, 544.
"(P. 542.) (Free list.) Par. 575. Paintings, . . . and statuary,
not otherwise provided for in this act, but the term 'statutory' as
herein used shall be understood to include only professional
productions, whether round or in relief, in marble, stone,
alabaster, wood, or metal, of a statuary or sculptor. . . ."
"(P. 543.) (Free list.) Par. 585. Philosophical and scientific
apparatus, . . . statuary, casts of marble, bronze, alabaster, or
plaster of Paris, paintings, drawings, and etchings, specially
imported, in good faith, for the use of any society or institution
incorporated or established for religious, philosophical,
educational, scientific, or literary purposes, or for encouragement
of the fine arts, and not intended for sale."
"(P. 544.) (Free list.) Par. 603. Regalia and gems, statues,
statuary, and specimens or casts of sculpture, where especially
imported, in good faith, for the use of any society incorporated or
established solely for educational, philosophical, literary, or
religious purposes. . . ."
Act of July 24, 1897 (the present act), 30 Stat., c. 11, pp.
151, 194, 200, 201.
"(P. 194.) Par. 454. Paintings, . . . and statuary, not
especially provided for in this act, twenty percentum
ad
valorem; but the term 'statuary' as used in this act shall be
understood to include only such statuary as is cut, carved, or
otherwise wrought by hand from a solid block or mass of marble,
stone, or alabaster, or from metal, and as is the professional
production of a statuary or sculptor only."
"(P. 200.) (Free List.) Pars. 638. Philosophical and scientific
apparatus, utensils, instruments, and preparations, including
bottles and boxes containing the same, specially imported, in good
faith, for the use and by order of any society or institution
incorporated or established solely for religious, philosophical,
educational, scientific, or literary purposes, or for the
encouragement of the fine arts, or for the use or by order of any
college, academy, school, or seminary of learning in the United
States, or any state or public library, and not for sale, subject
to such regulations as the Secretary of the Treasury shall
prescribe."
"(P. 201.) (Free list.) Par. 649. Regalia and gems, statuary,
and specimens or casts of sculpture, where specially imported, in
good faith, for the use and by order of any society incorporated or
established solely for religious, philosophical, educational,
scientific, or literary purposes, or for the encouragement of the
fine arts, . . . and not for sale; . . ."