C. J. Holt & Co. v. United States

Mollison,-.Judge:

Tlie evidentiary facts in this case are not in dispute and are, quite simply, the following: The plaintiff’s principal, an American automobile manufacturer, imported from Canada 551 automobile tires and tubes which had been manufactured in Canada. Duty was paid thereon, and subsequently 444- of the tires and tubes were mounted on 444 American-made wheels and the said wheels, tires, *89and tubes were affixed to the axles of 111 American-made automobiles. The remaining 107 imported tires and tubes were mounted on 107 American-made wheels and the said wheels, tires, and tubes were…