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UNITED STATES v. PILLSBURY FLOUR MILLS CO.

Customs Appeals No. 4115.

96 F.2d 854 (1938)

UNITED STATES v. PILLSBURY FLOUR MILLS CO.

Court of Customs and Patent Appeals.

February 7, 1938.

Attorney(s) appearing for the Case

Charles D. Lawrence, Acting Asst. Atty. Gen., for the United States.

James L. Gerry, of New York City, amicus curiæ.

Clark Hempstead, of Minneapolis, Minn., for appellee.

Barnes, Richardson & Colburn, of New York City (Samuel M. Richardson, of New York City, of counsel), amicus curiæ.

Before GARRETT, Presiding Judge, and BLAND, HATFIELD, and LENROOT, Associate Judges.

GARRETT, Presiding Judge.

This is an appeal from a judgment of the United States Customs Court, Third Division, sustaining importer's protest and awarding the refund of certain duties assessed and collected by the collector of customs at the port of Buffalo, N. Y., as hereinafter particularized.

The importer, appellee here, imported certain wheat from Canada during the period from October 2, 1931, to August 12, 1932, and placed it in a bonded warehouse under...

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