Agency Canadian Car & Foundry Co. v. United States

The merchandise in this case consisted of empty high-explosive artillery shells which were imported in carload lots from Canada. They were destined for use in a shell loading and assembling plant which was maintained by the importers at Kingsland, N. J., where they were to be loaded and otherwise finished as ammunition for delivery to the Russian Government. The plant at Kingsland was an enormous establishment covering many acres of ground; it was in use by the importers as one of their agencies in carrying out an extensive contract with the Russian Government for furnishing it with a vast…