Rich v. United States

WALLACE, Circuit Judge.

By paragraphs 50 to 60, inclusive, of the paint and color schedule of the tariff act of October 1, 1890, duties are respectively imposed upon various colors, such as “blues,” “chrome green,” “ochre,” “umber,” “sienna,” etc.; some colors being subjected to a specific, and others to an ad valorem, duty. By paragraph 61 of the same schedule, duty is imposed upon artists’ colors of all kinds, in tubes or otherwise. Artists’ colors are the colors named in the paragraphs preceding 61, when of a fine grade, specially prepared and put up for the use of artists in tubes,…