Magnon v. United States
U.S. Circuit Court for the District of Southern New York
This was an application by the snake charmer Magnon, importer of certain trained snakes, for a review of the decision of the board of general appraisers sustaining the decision of the collector of the port of New York as to the rate of duty on said snakes.
1Opinion of the Court
WHEELER, District Judge.
The importer in this case is a snake charmer, and imported 28 trained snakes, in her actual possession, and used by her in exhibitions of her skill in that profession, and which were not for sale. A duty was assessed upon them as animals. She claims they are free under paragraph 686 of the tariff act of 1890, which exempts “professional books, implements, instruments, and tools of trade, occupation or employment,” under such circumstances. A suggestion is made in argument that these words do not include animate things. One definition of “instrument” is: “One who, or…
2Cited by2 opinions
- Lee v. StateCourt of Criminal Appeals of Texas · 1912
- State v. Van DoranSupreme Court of Iowa · 1929