Collins v. United States

The merchandise involved in this case was assessed for duty under paragraph 58 of the act of 1897, which reads as follows:

All paints, colors, pigments, lakes, crayons, smalts and frostings, whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not otherwise specially provided for in this act, thirty per centum ad valorem; all paints, colors, and pigments, commonly known as artists’ paints or colors, whether in tubes, pans, cakes or other forms, thirty per centum ad valorem.

The sole claim presented by the importers in this court is that it should have…