GEE, Circuit Judge:
This case concerns the federal excise tax on rubber used in retreading automobile tires. It appears to be one of first or near-first impression and hence, though we agree with the disposition made below, we write briefly to explain our affirmance. Since the text of the statutes concerned lends itself to several interpretations, we have sought to follow that which we think expresses congressional intent. As to the prospective application of these...
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