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It isn't necessary given MKDIR_P, and I have some vague memory that
the time-stamping was causing unncessary re-dumping in some instance.

* leim/Makefile.in (SUBDIRS): Remove variable and rule.
(MKDIR_P): Add it back.
(all, changed.tit, changed.misc, leim-list.el): Don't depend on SUBDIRS.
(changed.tit, changed.misc): Ensure output directory exists.
(distclean): Don't use SUBDIRS.