
    Before the First Division,
    March 1, 1939
    No. 40731.
    Protests 949809-G, etc., of Mattoon & Co. et al. (San Francisco).
   Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and on the authority of Mitsui v. United States (T. D. 47761) and Laurence Phillips Lumber Co. v. United States (T. D. 49624) the timber in question was held not subject to duty under the revenue act as claimed.  