
    Before the First Division,
    March 7, 1939
    No. 40760.
    Protests 917847-G, etc., of H. R. MacMillan Export Co., Ltd. (New York).
   Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and ■on the authority of Phillips v. United States (T. D. 49624) it was held that the timber in question is free of the tax imposed under section 601 (c) (6), Revenue Act of 1932.  