Agency Canadian Car & Foundry Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8330 (T. D. 38354.) [Oral argument Oct. 26, 1920, by Mr. Brown and Mr. Gerry and Mr. Baldwin.]
1Opinion of the CourtSmith, Judge
Under date of February 14 and of February 23, 1915, the Canadian Car & Foundry Co. (Ltd.), of Canada, contracted to manufacture for the Russian Government 2,500,000 so-called 3-inch shrapnel shells and 2,500,000 so-called 3-inch high-explosive shells. The contracts provided that every shell, whether shrapnel or explosive, should, when completed, consist of a brass cartridge case, a loaded primer, and a propellant charge of pyroxylin powder — the'finished explosive projectiles to be loaded with trinitrotoluol and the shrapnel projectiles with powder, bullets and a mixture of resin. Each…
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