Borgfeldt v. United States

U.S. Circuit Court for the District of Southern New York

Borgfeldt v. United States

124 F. 457, 1900 U.S. App. LEXIS 4955

CourtU.S. Circuit Court for the District of Southern New York

DecidedJanuary 16, 1900

DocketNo. 2,666

StatusPublished

Cited by2 cases

This text of 124 F. 457 (Borgfeldt v. United States) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Borgfeldt v. United States, 124 F. 457, 1900 U.S. App. LEXIS 4955 (circtsdny 1900).

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Opinion

WHEELER, District Judge.

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.

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WHEELER, District Judge.

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.

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Bluebook (online)

124 F. 457, 1900 U.S. App. LEXIS 4955, Counsel Stack Legal Research, https://law.counselstack.com/opinion/borgfeldt-v-united-states-circtsdny-1900.

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