Stems or trunks of trees cut into convenient lengths for the purpose of being afterwards manufactured iuto lumber of various kinds; not including manufactured lumber of any sort, nor timber which is squared or otherwise shaped for use without further change in form. Kolloch v. Parcher, 52 Wis. 393, 9 N. W. 67. And see Haynes v. I lay ward, 40 Me. 148; State v. Addiugton, 121 X. C. 538, 27 S. E. 98S; Code W. Va. 1899. p. 1071,
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