Gallagher v. United States

The merchandise involved in this case consists of so-called “pro-repel” lead pencils, meaning that the lead is held by a small cylinder which slides in and out at the end of a larger cylinder or barrel. The pencils are composed entirely of base metal, except that some of them have imitation precions stones set in their top ends.

The collector hold that the pencils in question “were designed to be worn on apparel or carried on or about or attached to the person, composed wholly or in chief value of metal, valued above 20 cents per dozen pieces.” The collector therefore assessed the same with…