No. 2,666 | U.S. Circuit Court for the District of Southern New York | Jan 16, 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.