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PATCHOGUE-PLYMOUTH MILLS CORPORATION v. DURNING

No. 85.

101 F.2d 41 (1939)

PATCHOGUE-PLYMOUTH MILLS CORPORATION v. DURNING, Collector of Customs.

Circuit Court of Appeals, Second Circuit.

January 9, 1939.

Attorney(s) appearing for the Case

Lamar Hardy, U. S. Atty., of New York City (John W. Knox, Asst. U. S. Atty., of New York City, of counsel), for appellant.

Harry G. Herman, of New York City, for appellee.

Before MANTON, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

Certain imported wools were withdrawn by the plaintiff from a bonded warehouse between September 3, 1927 and June 17, 1929. The plaintiff used them in the manufacture of yarns which it in turn used to manufacture carpets. The tariff acts of 1922 and 1930, 42 Stat. 904, § 1, par. 1101; 46 Stat. 646, par. 1101, 19 U.S.C.A, § 1001, par. 1101, provided for the remission or refund of such duties "if within three years from the date of importation...

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