Supreme Court of the United States November 18, 1889, 60 (Merritt v. Tiffany)

Mr. J ustick Field

delivered the opinion of the court.

In 1880 and 1881, the plaintiff below, Charles L. Tiffany, imported from France and England various bronze statues and statuettes, Avhich he claimed a right to enter, as statuary, on paying a duty of ten per cent ad valorem, but on Avhich the collector charged a duty of forty-five per cent, as non-enumerated manufactures of copper.