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June 2nd 1921
The Baltimore Sun
Nothing Occult In Ouija Federal Court Rules
Boards Are Taxable, According to Opinion Handed Down By Judge Rose
There is nothing of the occult or supernatural about the ouija board, but it is simply an ordinary game, and taxable as such, is the substance of an opinion handed down by Judge Rose, in the United States Court.
It was held by the Court that the ouija board is clearly among the general class of things which Congress intended to tax. Its promoters contended that it was a scientific device and not taxable. Some of its advocates claimed it could be used to communicate with the dead.
The opinion was in the suit of the Baltimore Talking Board Company against Collector of Internal Revenue Joshua W. Miles to recover $202.81 paid under protest as a 10 per cent tax on $2,028.10 gross sales of various sizes of ouija boards. It was contended by the plaintiff that its ouija boards were not games nor among the things commonly or commercially known as sporting goods.