
    No. 98.
    In re Assessment of Taxes of C. H. Smith.
    Appeal by the assessor from tax appeal court, first taxation division.
    Frear, C. J., Hartwell, J., and Circuit Judge De Bolt in place of Wilder, J.
    Argued March 13, 1905.
    Decided March 17, 1905.
    The taxpayer claimed a deduction of $448.80 from his income for necessary expenses incurred in carrying on his business as a surveyor, being the cost of instruments, books, etc., used by him. The tax appeal court sustained this claim and the assessor appealed from its decision.
    
      A. G. M. Robertson for assessor.
    No appearance for taxpayer.
   Per curiam:

The decision of the tax appeal court is reversed. The deduction claimed cannot be allowed.  