Horace Gray

“ The evident intent of congress in putting a much lower duty on statues which are 'professional productions of a statuary or of a sculptor' than on other 'manufactures of marble,' is to encourage the importation of works of art, by distinguishing between the productions of an artist and those of an artisan or mechanic; between what is done in a sculptor's studio, by his own hand or under his eye, and what is done by workmen in a marble-shop. ”

“ In the same spirit, congress has exempted from all duty the importation of 'paintings, statues, fountains, and other works of art' which are either 'the production of American artists,' or are 'imported expressly for presentation to national institutions, or to any state, or to any municipal corporation.' Rev. ”