Agricultural Implements

Seven Fordson tractors, made in Ireland, last week passed the U. S. Customs duty free. Their free passage resulted from their classification as "agricultural implements." Importance of this decision lay in the fact that Mr. Ford has moved his entire tractor business to Cork, whence it is expected that 100,000 Fordsons a year will eventually be sent to U. S. buyers. The decision also encouraged Ford Internationalism, hastened the time at which the sun will never set on Ford factories.

While Mr. Ford was shipping duty-free Fordsons, General American Tank Car Corp. was employing another standard way of scaling tariff walls. This barrier, however, was not U. S. but German. Reluctant to pay the high duties collected in Germany on U. S. goods, the Tank Car company, a la General Motors, took over a German car company and organized it as a subsidiary.