West End Auto Wrecking Co.

Entered at Pittsburgh, Pa.

The following memorandum accompanied orders in re reappraisement 164419-A (Reap. Dec. 7928) and reappraisement 168782-A (Reap. Dec. 7931):

*549MEMORANDUM TO ACCOMPANY ORDERS

This matter is before us upon motions made by Jerome G. Clifford, attorney for tbe plaintiffs below, for an order applicable to eacb case “deeming tbe application for review filed in tbis proceeding in tbis Court to be tbe application for review filed with tbe Collector of Customs, Pittsburgh, Pennsylvania.”

In support of tbe motions, Mr. Clifford bas submitted certain affidavits and copies of documents…