
    No. 42247.
    Protest 982469-G of Seaboard Lumber Sales Co., Ltd. (New York).
   Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and on the authority of Laurence Phillips v. United States (T. D. 49624) the timber in question was held not subject to the duty or tax imposed under section 601 (c) (6).  