Court Opinion

ID: 8851575
Source: CourtListenerOpinion
Date Created: 2022-11-26 17:15:03.835389+00
Date Added: 2024-06-11T17:05:30.975310
License: Public Domain

COXE, District Judge
(orally). The question in this cause is one of fact, whether or not slides designed for use in magic lanterns, for the amusement of children, are toys. It seems to me that upon the new evidence taken in this court there can be no doubt that they are toys. It is contended on behalf of the collector that something additional has to be done to make them effective as toys. I fail to. see how that changes their character in the least. It is true that they have to be put through a magic lantern; it is trae that the lantern has to be lighted, and it is also trae that a room has to be darkened before the shadow which is thrown upon the wall is made effectual for the amusement of children, but none the less these are toys, just as the sticks that make the noise on the mimic dram are *792toys. It would hardly do to say that such a drum was not a toy because there were no sticks with it, or vice versa. I shall hold, therefore, that upon the new evidence these importations are toys. The decision of the board of general appraisers is reversed.