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The [[strikethrough]] intenent [[/strikethrough]] intent of the tariff legislation is, of course, to allow the free entry of all authentic works of art, both antique and modern, and simultaneously to protect American manufacturers against free importation of competitive manufactured articles under the guise of fine art. But partly because the styles of modern art have progressed beyond the limits of Academy-oriented definitions, partly because the essence of art will be forever indefinable and partly because of certain restrictive interpretations, not only are certain works of art dutiable--thus violating the intent of the law--but a series of strange and fantastic situations occur. 

This is the saga of a small, little-known corner of the law, where the law & art overlap.

Some of the most curious and arbitrary decisions arise in the field of sculpture. The law is, as a matter of fact, very definite about what constitutes sculpture. In the first place, according to P1807 of the Tariff Act of 1930 the object must be by a "professional" sculptor. And although critics [[strikethrough]] are caught frequently in the Gordian knot involving [[/strikethrough]] frequently flounder in the differentiation [[strikethrough]] of [[/strikethrough]] between "professional" and "amateur," the law cuts the Gordian knot with a mimeographed questionnaire whereby it is determined that a "professional" is one who has attended schools or academies, produced statuary for sale, exhibited in museums and, desirably, received awards of merit.

Further, the distinction between sculptor and artisan, which sometimes bedevils the experts, is clearly stated in a Trasury Decision (32585): "Ordinarily, the ornamentalist in stone imitates that which he actually sees

Transcription Notes:
The letter A in a circle is handwritten in the left margin next to the paragraph beginning with "Some of the most curious..." along with a hand-drawn line ending in an arrow pointing down.

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