Ne* Lumber Tadff Does Not Include Lath and Shingles

Seattle, Wash., July 7.-Information has been received by the West Coast Lumbermen's Association here that the Bureau of the Customs, in administering the new lumber tariff act, will not include as taxable laths, shingles, pickets, palings and railroad ties, although some authorities in the lumber trade held these items might be included under Section 6Ol of the Revenue Act of 1932 as passed recently by Congress.

A letter from the Commissioner of Customs to lector of Customs at New York, after outlining of record, contains the following conclusion: the Colthe facts proshingles, not sold basis of

"It appears that the domestic interests asking tection in this form recognized the fact that laths, fence posts and other special forest products are by board measure and that a tax imposed on the such measurement n'ould not be practicable.

"The Congress has in many tariff acts distingrrished various forest products from lumber by providing for their free entry in addition to the free entry of sawed lumber. The Bureau is of the opinion that in enacting the provision for irnported lumber in the Revenue Act of t932 the Congress did not intend to depart from the general understanding embodied in those acts and accordingly holds that laths, shingles, pickets, palings and railroad ties are not taxable under the provisions for lumber in Section 601 of the Revenue Act of 1932."

The Bureau, it was stated, has received numerous inquiries in regard to the interpretation to be placed on the rvord "lumber" as used in the act, with a particular reference to laths, shingles and pickets. These articles are imported largely from Canada.