Baltimore Talking Board Co. v. Miles
Court of Appeals for the Fourth Circuit
In Error to the District Court of the United States for the District of Maryland, at Baltimore; John C. Rose, Judge. Action by the Baltimore Talking Board Company, Incorporated, against Joshua W. Miles, Collector of Internal Revenue. Judgment for defendant, and plaintiff brings error. Affirmed.
1Opinion of the Court
WOODS, Circuit Judge.
Joshua W. Miles, collector of internal revenue, collected from Baltimore Talking Board Company $202.81, 10 per cent, of its gross sales of Ouija boards. In this action to recover the amount as illegally exacted the District Court, trying the case by consent without a jury, held the plaintiff’s Ouija boards to be “games” within the meaning of the following federal revenue statute, and found for the defendant:
Revenue Act 1918, tit. IX, § 900, subd. 5: “Tennis rackets, nets, racket covers and presses, skates, snow-shoes, skis, toboggans, canoe paddles and cushions, polo…
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- Houghton v. PayneSupreme Court of the United States · 1904
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