
    Before the First Division,
    October 3, 1938
    No. 39506.
    Protests 640376-G, etc., of Union Brokerage Co. (Pembina).
   Opinion by

McClelland, P. J.

It appeared that the merchandise consists of cedar timbers 9x9 inches in cross-section or over. On the authority of Laurence Phillips Lumber Co. v. United States (T. D. 49624) the timber was held not subject to the tax in question and the protests were sustained.  