Borgfeldt v. United States

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

Borgfeldt v. United States

124 F. 473, 1900 U.S. App. LEXIS 4956

U.S. Circuit Court for the District of Southern New York·Decided January 16, 1900·No. No. 2,745·Published·Cited by 3 cases

Opinion

WHEELER, District Judge.

These articles are harmonicas or mouth organs and metallophones. They have been assessed as mu[475] sical instruments, under paragraph 453, Schedule N, § 1, Act July 24, 1897, c. 11, 30 Stat. 193 [U. S. Comp. St. 1901, p. 1678], against the claim that they are toys, under paragraph 418, 30 Stat. 191 [U. S. Comp. St. 1901, p. 1674]. They are not so finished as to musical qualities that they would be used by musicians, but their musical effect is rather such as fits them for the amusement of children. They do not rise to the dignity of musical instruments.

Decision reversed.

Free access — add to your briefcase to read the full text and ask questions with AI

WHEELER, District Judge.

These articles are harmonicas or mouth organs and metallophones. They have been assessed as mu[475] sical instruments, under paragraph 453, Schedule N, § 1, Act July 24, 1897, c. 11, 30 Stat. 193 [U. S. Comp. St. 1901, p. 1678], against the claim that they are toys, under paragraph 418, 30 Stat. 191 [U. S. Comp. St. 1901, p. 1674]. They are not so finished as to musical qualities that they would be used by musicians, but their musical effect is rather such as fits them for the amusement of children. They do not rise to the dignity of musical instruments.

Decision reversed.

Borgfeldt v. United States, 124 F. 473, 1900 U.S. App. LEXIS 4956 (circtsdny 1900).

Pincite

124 F. 473 (Borgfeldt v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related