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artists residing temporarily abroad; ” and that the privilege accorded by said provision can not be extended to paintings produced by her. Compare In re Knoedler (G. A. 4727).-T. D. 22364 (G. A. 4728). American Artists Residing Temporarily Abroad.
DOMICILE.--Domicile consists of residence at a particular place, accompanied by an intention, either positive or presumptive, to remain there permanently or for an indefinite length of time. It embraces not only the fact of residence at a place, but the animus manendi, or intent to regard and make it the home.
TEMPORARY RESIDENCE.—The privilege accorded by paragraph 703, of free entry of works of American artists residing temporarily abroad," extends without limitation as to duration of residence abroad, provided that the artists have not renounced or intended to renounce their American citizenship, but avow, in the manner prescribed by the regulations of the Secretary of the Treasury, their intention of returning to the United States at some later period. Held, accordingly, that long periods of residence abroad, in one case of 27 years, of American artists are temporary within the meaning of said paragraph 703.
CITIZENSHIP.—Children born abroad of citizens of the United States who have not renounced such citizenship are citizens of the United States by virtue of section 1993, Revised Statutes. Compare In re Wyman, T. D. 22364 (G. A. 4728).-T. D. 22363 (G. A. 4727).
An American artist may have his paintings admitted free of duty notwithstanding that his residence abroad exceeds five years.-Knoedler v. U. S.. 113 Fed. Rep., 999.
ARCHITECTURAL DRAWINGS.-Held, that certain pen-and-ink drawings showing the design of an art museum, which were made by an American arist while residing temporarily abroad, are free of duty under paragraph 703, providing for “works of art, the production of American artists residing temporarily abroad.”—Young v. Bohn (C. C.), T. D. 26392; (G. A. 5609) T. D. 25104 affirmed.
Etchings.-So-called "painter" etchings, printed in limited editions of 25 copies each from etched plates, which are the handiwork of an American artist residing temporarily in a foreign country and embody her original conceptions, are exempt from duty under the provision in paragraph 703, for “works of art, the production of American artists residing temporarily abroad," and are not dutiable as etchings," under paragraph 103 of said act.-T. D. 26282 (G. A. 6012).
Fashion-Plate Drawings by an American Artist.-Fashion-plate drawings that possess some artistic merit, but are for purely practical and utilitarian purposes, are not “works of art” within the meaning of paragraph 703.—Harper v. U. S. (C. C.), T. D. 29806; Ab. 18287 (T. D. 28817) affirmed.
Drawings by Americans residing temporarily in Paris and representing persons and garments or parts of garments, sometimes with landscape backfround, intended to illustrate modes and fashions in a periodical for women, are not "works of art” in the tariff sense, and can not be admitted free under the provision in paragraph 703 for “works of art, the production of American artists residing temporarily abroad."-T. D. 27913 (G. A, 6512).
Frames for Free Paintings.-Whether imported paintings be dutiable or exempt from duty (par. 575, tariff act of 1994; par. 703, tariff act of 1897), the ornamental frames in which they are contained are dutiable as if separately imported, according to the material from which they are made, and are not subject to classification as inseparable parts of the paintings, or
as usual and necessary coverings under section 19 of the customs administrative act of June 10, 1890.-T. D. 22060 (G. A. 4668).
Magazine Illustrations.-In order to be classifiable under this paragraph they must be found to be works of art. They are crude sketches, and fall within the class of drawings passed upon in the case of Harper v. U. S. (172 Fed. Rep., 289; T. D. 29806), and there denied free entry as works of art.Ab. 23608 (T. D. 30733).
Treasury Regulations Concerning Works of Art Imported for Presentation.-By the tariff act of 1897 the Treasury Department was duly and lawfully authorized to prescribe regulations governing the allowance of exemptions from duty on works of art imported expressly for presentation; and the requirement in that act that there should be filed with the entry of such works of art an affidavit showing the importation to be of the kind contemplated by the statute must be taken to mean the affidavit so prescribed should have been filed at the time entry was made and not later.-McBride v. U. S. (Ct. Cust. Appls.), T. D. 31354; (G. A.) T. D. 30164 and (G. A. Ab. 22512) T. D. 30234 aflirmed.
Marble Monument.—The provision in paragraph 703 for “works of art imported expressly for presentation to [an] incorporated religious society," does not include a marble monument upon which the only free sculpture is a cornice, a bust in bas-relief, and a garland of flowers covering but a slight area of the marble surface, the remainder of the carving consisting of plain paneling and beveling.–Vandegrift v. U. S. (C. C.), T. D. 29120; (G. A. 6543) T. D. 27914 aflirmed.
Statuary for Courthouse.—The protest related to a statue ordered and imported by the building committee of a county courthouse. Paragraph 649 does not specify any class of institution or society which can be held to include the importers in this case. In order to be entitled to free entry under paragraph 703 the work of art must be “imported expressly for presentation " to the various kinds of institutions therein set forth. This limitation excludes the statue in question from classification under the latter paragraph-Ab. 18935 (T. D. 28998).
Rail for Altar.--The protest related to an altar railing imported for presentation to a cathedral. It is executed in white Carrara marble, and well covered with sculptural embellishment, of which much is intricate in design. On the authority of the U. S. v. Ecclesiastical Art Works (142 Fed. Rep., 1038; T. D. 26945), the board held the railing free of duty under paragraph 703, tariff act of 1897, as a work of art imported for presentation to a church.--Ab. 15244 (T. D. 28132)
Carved Woodwork for Chapel Interior.-Carved woodwork intended for the decoration and furnishing of the chancel of a college chapel, consisting of an altar, a pulpit, choir stalls, organ screens, chancel rail, panelwork, and benches for the choir, which was designed as a whole and in its conception and execution is of a highly artistic character, representing some of the best examples of early Renaissance art, is a "work of art” within the meaning of paragraph 703, and free thereunder when imported for presentation to the college. It can not be assessed as a manufacture of wood under paragraph 208.—T. D. 27779 (G. A. 6497).
Works of Art for Religious Societies.-A marble altar of artistic design and execution, imported for presentation to a church, is entitled to free entry as
work of art,” imported for presentation to a religious society, under paragraph 703.
Compliance with article 569 of the Treasury regulations of 1899, made under the authority of paragraph 703, tariff act of 1897, is a condition precedent to the right of free entry under that paragraph.-T. D. 27590 (G. A. 6435).
Altars-Work of Art.-The provision in paragraph 703 for “works of art,” Held to include a group of altars including an altar rail, artistically carved from marble.-U. S. v. Ecclesiastical Art Works (C. C. A.), T. D. 26945; T. D. 25877 (C. C.) and (G. A. 5666) T. D. 25256 affirmed.
Stations of the Cross.-Certain stations of the cross, consisting of groups of wooden statuary representing scenes in the life of Christ, were held free of duty under paragraph 703 relating to works of art for presentation to religious societies. Note G. A. 5666 (T. D. 25256).-Ab. 7140 (T. D. 26559).
Sanctuary Lamp.--A sanctuary lamp, artistic in design and finish and the work of an artist, the chief use of which is to aid in the rites and ceremonies of worship, though imported expressly for presentation to an incorporated religious society, is not exempt from duty under the provisions of paragraph 703.-T. D. 25628 (G. A. 5798).
Pictorial Paintings on Glass, if works of art and not painted or stained. glass windows or window glass, imported expressly for presentation to an institution of the character described in paragraph 703 of the tariff act are entitled to entry free of duty under said paragraph.-Dept. Order (T. D. 28690).
Stained-Glass Windows.-An importation of stained-glass windows for a memorial chapel held to be subject to classification under the provision in paragraph 112 for “stained or painted glass windows, or parts thereof," and not under paragraph 702, 703, or 454, or section 3 of said act, relating to “works of art” and “paintings." In re Perry, G. A. 397 (T. D. 10902), and U. S. v. Perry (146 U. S., 71; 13 Sup. Ct. Rep., 26) followed.-T. D. 24214 (G. A. 5275).
DECISIONS UNDER THE ACT OF 1894.
Silk Banners for Presentation to a Church.--Silk banners embroidered hy hand in designs specially prepared by an artist, made and imported expressly for presentation to an incorporated church society (Trinity Lutheran Church, Reading, Pa.) to be used in connection with its service, and which derived their value from their artistic appearance, and not from the fact that they are embroidered, are “works of art” free and not dutiable as silk embroidery.-In re Hempstead (C. C.), 95 Fed. Rep., 969.
Altar and Reredos for Presentation to a Church.-Plaintiff imported a church altar and reredos for presentation to a church. It was originally designed by a leading American artist in this style of church architecture. A French artist of reputation made original designs for the angels and impressed his personality upon the work. Held, that it is a "work of art " and cititled to admission free.-Morris European & American Express Co. v. U. S. (C. C.), 85 Fed. Rep., 964, reversing T. D. 18625 (G. A. 4023).
Ornamental Hinges for Church Doors are not works of art, but are dutiable as manufactures of metal.-T. D. 18620 (G. A. 4018).
Stained Window for Church.--A pictorial painting on glass (a stained or painted window glass) for a church, free as a pictorial painting on glass and not dutiable as stained or painted glass windows.-T. D. 16341 (G. A. 3170).
Marble Mosaic Pictures for a Church.-Twelve slabs of white marble set with marble mosaics so as to form a picture of a cross and wreath on each slab, imported by St. Mathews Church, Washington, D. C., and designed to be set in the walls of that church, assessed for duty as manufactures of
marble and claimed to be free as a work of art imported for presentation to an incorporated religious society or as a work of art imported for permanent exhibition at a fixed place, etc. Held not free because not imported for presentation to a church, but were purchased directly by the church, and not free under paragraph 688 because not covered by its terms.–T. D. 16301 (G. A. 3130).
DECISIONS UNDER THE ACT OF 1890.
Bronze Replicas.—The Page, a piece of bronze statuary cast in a mold made after an original model in plaster, designed and executed by an American artist temporarily residing abroad, is free.-T. D. 13314 (G. A. 1694).
Paintings on Photograph Holders.---Paintings on glass in frames composed of glass, metal, and paper, intended as photograph holders, held free as works of art, the production of an American artist residing abroad, and not dutiable as manufactures of metal nor as paintings.-T. D. 14925 (G. A. 2554).
Paintings of American Artist Residing Abroad.—All works of art produced by American artists residing temporarily abroad are free, whatever may be the purpose for which they are imported. It is only the “ other works of art" which are qualified by the phrase “ imported for presentation to a rational institution."-T. D. 13331 (G. A. 1711).
Marble Altars executed by a professional sculptor residing in Italy free as works of art.--T. D. 13425 (G. A. 1762).
Stone Altar for Convent.-A stone altar with artistic decorations, consisting of a statute of our Saviour and two groups is bas-relief, the production of a professional sculptor, imported for presentation to the Convent and Chapel of the Sacred Heart, a corporation established for religious purposes, is free.T. D. 14744 (G. A. 2466).
Candelabra.-Two chancel standards or brass candelabra for the Cathedral of All Saints, in Albany, held not free.-T. D. 12844 (G. A. 1440).
Engravings which rank as works of art may be admitted under this paragraph.-T. D. 11557 (G. A. 732).
Frames for Church Paintings.-A valuable painting and frame purchased for presentation to a religious institution, the painting arriving in January, 1890, and being admitted free under paragraph 759 (1883), but the frame by accident not arriving until November, 1890. Frame held to be free.-T. D. 12101 (G. A. 963).
Lectern for Church.-A lectern composed of brass, reputed to be a replica or copy of an old lectern found in morass in England, imported for St. Stephen's Reformed Church, Lancaster, Pa., held not free as a work of art.-T. D. 12633 (G. A. 1282).
Paintings on Copperplates for Use of a Church.—Paintings on enameled copper plate or sheets, representing the stations of the Cross, imported for the use of a church, are free.-T. D. 14229 (G. A. 2193).
Painted or Stained Glass Windows.- Pictorial paintings on glass, painted or stained glass windows, or painted or stained window glass, designed to be arranged and held together by strips of lead or other means, so as to represent Biblical or other historical subjects, intended for decorative purposes in churches, colleges, etc., imported for use or presentation to a society incorporated for religious or educational purposes, is dutiable as stained or painted window glass, etc., and not as paintings nor free as paintings for the use of a religious society nor as works of art including paintings on glass—T. D. 10902 (G. A. 397); T. D. 10903 (G. A. 398); T. D. 13617 (G. A. 1889).
Paintings upon glass consisting of pieces of variously colored glass cut into irregular shapes and fastened together by strips of lead, painted by artists of superior merit especially trained for the work, representing Biblical subjects and characters and intended to be used as windows in a religious institution, imported in fragments to be put together in the form of such windows, are dutiable under this paragraph and are not free as paintings especially imported in good faith for the use of any society or institution established for religious purposes and not intended for sale.-U. S. v. Perry, 146 U, S., 71. reversing 47 Fed. Rep., 110.
Painted glass windows specially imported in good faith for the use of a society or institution incorporated or established for religious purposes, and not intended for sale, are free and not dutiable as painted window glass or painted glass windows. Reversing T. D. 10902 (G. A. 397).-In re Perry (C. C.), 47 Fed. Rep., 110.
DECISIONS UNDER THE ACT OF 1883.
Paintings of American Artists-Requirements for Free Entry-The works of an American artist which, through unavoidable circumstances, did not arrive at the time of the artist, and where the required certificate of the consul was not furnished, held not to be free.-T. D. 10871 (G. A. 366).
Works of Art of American Artists-Marble Memorial Tablet.-A marble memorial tablet ready for the inscription is not a work of art.-T. D. 11598 (G. A. 773).
656. Works of art (except rugs and carpets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta,
parian, pottery, or porcelain, artistic antiquities, and objects of art of 1913
ornamental character or educational value which shall have been produced more than one hundred years prior to the date of importation, but the free importation of such objects shall be subject to such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe.
works of art (except rugs and carpets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of
art of ornamental character or educational value which shall have been 1909
produced more than one hundred years prior to the date of importation, but the free importation of such objects shall be subject to such regulations as to proof of antiquity as the Secretary of the Treasury may
prescribe. 1897 (No corresponding provision.) 1890 (No corresponding provision.) 1894 (No corresponding provision.) 1883 (No corresponding provision.)
Tariff Act of October 3, 1913.-Regulations under the tariff act of August 5, 1909, and other acts extended to importations under the act of October 3, 1913.—Dept. Order (T. D. 33768).
DECISIONS UNDER THE ACT OF 1913. Chairs Upholstered in Antique Tapestry.-Chairs upholstered in tapestry, classified as manufactures in part of wool, under paragraph 378, tariff act of 1909, are claimed to be separable for dutiable purposes, the upholstery free as artistic antiquities under paragraph 656, tariff act of 1913, and the frames, which are admitted to be modern, dutiable at 15 per cent under paragraph 176.
The claim was overruled on the authority of G. A. 7203 (T. D. 31492).-Ab.