United States v. Magnon
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. On the application of Jeanne Magnon the circuit court, reversed a decision of the board of general ajipraisers which sustained the collector of the port of New York in his classification of 28 live snakes belonging to her as dutiable articles (66 Fed. 151), and the ■United States appeals.
1Opinion of the Court
LACOMBE, Circuit Judge.
The appellee is a so-called “snake charmer,” who earns her livelihood by exhibitions wherein she handles the snakes and twines them around her body. They are her property, and are used only in these exhibitions. She came to this country in the steamship Bohemia, on March 30, 1894, to exhibit with Hagenbeck’s show, bringing her snakes with her. The collector classified the snakes under paragraph 251 of the tariff act of October 1, 1890, which imposes a duty of 20 per cent, ad valorem on “all other live animals not specially provided for.” There is no special provision in…
2Cases cited1 opinion
- In re LindnerU.S. Circuit Court for the District of Southern New York · 1894
3Cited by3 opinions
- Lee v. StateCourt of Criminal Appeals of Texas · 1912
- State v. Van DoranSupreme Court of Iowa · 1929
- Byrnes v. United StatesUnited States Customs Court · 1942