Richard v. United States

This case relates to violin finger boards, violin necks, violin pegs, and violin bridges of wood, all of which were assessed by the collector and, on appeal, held by the Board of General Appraisers, to be dutiable as parts of musical instruments at 45 per cent ad valorem under paragraph 467 of the tariff act of 1909, of which we quote the material part:

467. Musical instruments or parts thereof, * * * forty-five per centum ad valorem.

It is stated by the board in its decision that “ each of these articles was specially prepared for use in the construction of the musical instrument indicated by…