Case ID: cust-ct_8/html/0505-01.html
Source: Caselaw Access Project
Author: {"author": "Oliver, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 47121.
    Protest 893586-G of Butler Brothers (Galveston).
   Opinion by

Oliver, P. J.

The only witness, who was a harmonica teacher in the public schools, testified in behalf of the defendant that the articles in ■question- were not musical instruments, but on cross-examination admitted that If an article is capable of being used to play simple tunes it is a musical instrument. On the record presented and following Abstract 40586 the harmonicas in question were held dutiable at only 40 percent under paragraph 1541 as musical instruments as claimed.