MERRITT V. TIFFANY, 132 U. S. 167 (1889)

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U.S. Supreme Court

Merritt v. Tiffany, 132 U.S. 167 (1889)

Merritt v. Tiffany

No. 60

Argued November 4, 1889

Decided November 18, 1889

132 U.S. 167


The "professional productions of a statuary or of a sculptor only," as that phrase is used in the tariff act, § 2504 Rev.Stat. 2d ed. p. 478, embraces such works of art as are the result of the artist's own creation,

Page 132 U. S. 168

or are copies of them, made under his direction and supervision, or copies of works of other artists, made under the like direction and supervision, as distinguished from the productions of the manufacturer or mechanic.

This was an action to recover duties alleged to have been illegally exacted. Verdict for the plaintiff and judgment on the verdict. Defendant sued out this writ of error. The case is stated in the opinion.

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