66 F. 736 | U.S. Circuit Court for the District of Southern New York | 1895
(orally). The importations in controversy consist of paintings upon fans made of silk and other materials. The collector assessed them under paragraph 414 of the tariff act of 1890 as manufactures of which silk is the material of chief value. His action was sustained by the board of general appraisers. The importer protested, insisting that the importations are "paintings” within the provisions of paragraph 465 of the same act. “Fans” are not mentioned eo nomine in the act, except in paragraph 564