Protest 972319-G of Seaboard Lumber Sales Co.

Opinion by

In accordance-with stipulation of counsel and on the authority of Laurence Phillips v. United States (T. D. 49624) certain timber was held not subject to the tax under the revenue act as claimed. The claim that the tax on the lumber should have been taken only on the number of board feet imported was sustained on the authority of Myers v. United States (T. D. 49530).