Joshua Hoyle & Sons, Ltd. v. United States

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from a judgment of the United States Customs Court, First Division, holding that appellant was not entitled to a refund of duties as drawback on certain exported bleached and mercerized cotton cloth.

*129On or about February 9, 1928, appellant imported cotton cloth in the “gray” state, under the Tariff Act of 1922. The cloth was bleached and mercerized for appellant by the Bradford Dyeing Association, Bradford, R. L, on or about June 7, 1930, and exported by appellant, on or about February 28, 1931.

The trial court was of opinion,…