Penholders and pens-Imports for consumption-Revenue. Fountain and stylographic pens—Imports for consumption—Revenue. Pens, metallic, except gold-Imports for consumption-Revenue. Metallic pens (except gold)1—Domestic exports—(fiscal years). Metallic pens (except gold)—Domestic exports—(calendar years). COURT AND TREASURY DECISIONS. The provision that pens and penholders shall be assessed separately has been construed not to qualify the provision for combination penholders in the second clause of the paragraph, but to relate to the general provision for penholders in the first clause; and the pen of a |