DUFFY, Chief Judge.
In 1944 and 1945 the United States shipped twelve carload shipments of war material by railroad freight. Nine of the shipments moved from Garland, Texas, to Proving Ground, Illinois. The other three moved from Chicago to Fort Crcok, Nebraska. All shipments were composed of internal combustion engines. The nine moving to Proving Ground, Illinois, were for use in "tracked motor carriages" such as gun carriages, bulldozers, medium tanks and tank recovery...
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