
    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.  