Overton & Co. v. United States

The merchandise here is sheets of paper about 32 by 43 inches in .size, under eight one-thousandths of 1 inch in thickness, having a coated surface embellished with floral designs in various colors, lithographically printed. These embellishments are called running designs, and represent roses, apple blossoms, or other floral subjects, and •are repeated throughout the dimensions of the sheet. The sheets are intended to be cut into various smaller sizes for the purpose of covering and ornamenting boxes or for lining books. It is invoiced as fancy papers, and was assessed for duty at 20 cents…