Borgfeldt v. United States
124 F. 457 | U.S. Circuit Court for the District of Southern New York | 1900
These are small, slightly made magic lanterns. They do not appear to be substantial enough to be considered optical instruments, for mature persons, under paragraph 98, Schedule B, § 1, c. 349, of the act of August 27, 1894 (28 Stat. 514), where they were assessed, but rather to be toys for children, under paragraph 321, Schedule N, § 1, c. 349 (28 Stat. 533).
Decision reversed.
