American Express Co. v. United States

The importation here is a species of paper used in the printing of decalcomanias. It is invoiced as “single transfer paper” or as *460“duplex lithotransfer paper.” The paper termed “single” is a one-thickness' paper, the surface of which is coated with a preparation of gum, and the “duplex” is made of two layers united, the lower being plain and the upper coated with a gummy substance. This paper when lithographically printed is used to transfer lithographic impressions to pottery ware, etc. It was assessed for duty under the provision in paragraph 411 of the act of 1909 for “paper with coated…