MR. JUSTICE 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, which he claimed a right to enter, as statuary, on paying a duty of ten per cent ad valorem, but on which the collector charged a duty of forty-five per cent, as non-enumerated manufactures of copper. He was accordingly compelled, in order to obtain his goods, to pay $420.25 in excess...
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