CTA Case No. 302 (Decision)

/, � - v SUI .. E� �� 2 � r�naal \~~ eve ue , X� � --. - --I-P -d-n-t-. ~-~' II -�- --- t���� a � an exe tl n fr the paym nt nectl n ith said nufacture a a n n n y t stry. Plyw d is u ac u.r ��t� , ~ . 7 or or� a ven er , '169

�2 thin s ts of l or. Our ng t per od fr nuary 1 fr h � f rest c ne�ssion 11,147.9 eub.c m ters of logs n h ch th c r sp nd!n for t eh rg in the t al nt of 8,1 3.52 s d. � etitioner used th d 1 9 �n the n f ctur of pl d nd v nc r xcept th portion 1h ch he exp rt t J P n, un r xp t ntr 6 4. d t J nu ry 5, 195 � 61, � 19w4� nd 6977, d d reh .,)1 , 19 , 1 1n 1,168 cu� � � 1,7 cu. � and 1, 1 �� re p cti 1 � ce th r of th ur u f or try f il to ny nt n:n.�mo t c ar s log x or d th nuf ctur of plvJW.,r\1 ur n tl p r o fr to Au u t nd nt, i c.: 1 tt r t d D c 19, 19 5, a a &t an an ed fr p t - f 8 , 1C3....2 nd th o nt o 2, 25. 8 s ' r e. .. - ion r or th r eon 1 er t1on o t 1n n n1 d in 1 th 1n5tant e o nt does n 1 ot ' ' of nu ctur ver , res nd nt alle on s id lo are not directly pay le y p titi er in ai anuiac � ri s a a ew a - 470

� 302 - 3- a~y ustry under epublic c � 1. on the heory hat they are ehargea n th prlvile e 9r1ntea y the g vern nt for t e xpl 1tatlon of f rest c cetsi �� n the ther en � 1lt � tit! ner � tts hla lia 111 y for the for st c and eurcha ge e t l e orted u der xport Entr1ea s. 1 nd 77 (p. ' etttl er) , ev ti � t xabUtty o th loga c: v r n the r t.ha aai &, ha ing n l. ly c 1 0. �� ru ry 3 , 1 � ul not ve n xport � in & e n lv 1n hi or not th f r &t ch r e c 1 hin t � the t x � e pt on rante to tition r. Th r lutl n f thi fir turn p e t !.t' rx f ubl"c ct o. 1, t rtln nt p rt f � it! r contends that f rest e ar r tax� it in t � purvi w t t x ex pt vi d in epubl c c � l t ch n- t itled, 1areas respond nt inta ns t he c ntr ry vie � 471 Lft3

�2 - 4- I cr��t ar r D s e nf d by ect on 18 � xC ;J. ic provi I 8 foll s: 1r .., . A 1""1 ') Lj ' , ..,

ct+ � " . 473

D� I�SI�Oc - o. 302 � 6- ' 1.955 u- for 11 0 tl � ��

o. 2 - 7- rs t tl � 7. f cl rgea th 1 t nder xpr 0 61 d 977, t h c t t � � r 2, 1 1. la, l!pp I 47 5

T I II 1' �:.s ()I� 1 \PPl:.AU MA:-.olU � c0 et t1on r , - vr c.r . . c s o. 302 espo nt. c .Li u I ocr 1 o inio or the jor1ty that t1t1o r 1 l bl o t or cr r 1 1 or t e o t to tI iss nt rro ri y o 1n1o hold n x t ~r or t c r o lo b1 1n nut eture � 0$ rt d t ' [1 t t t 1t1on r bil t cr v r, 1 it is ni o lo ort u :1 r ort try o. t ry 5', 1951+, ol 17 o t h round t t t ere � � � h- ther the lo cov red y ort o. 65 1 cover b,1 t lett r or !bit '1'. ( 7, titionor, reb 26, 195'7.) a tted liability tor the t or t 0 t c r on lo& ported 0 t ntry o. 65 ' petitioner y re11 ve lt from liability only 6 Ll- t'"I'1

477

302 - 3- u nd r o g or ~t pr ~uc ts ~ t he p blic forests and tr c ri~ te lands . y ~t on t e footing as ng 1 o ed d.er 1itl VII t e e. ' Un1 d St t i- for st cl r ~.;;.. nd 1n1n n t d s r uct!cn d t e or ~t e r s r 11 t1 o r ex pt fro t ch e r e on tt orest cone of ood. nt tion 901 . r 7- etlon 1 or t or 11 s in t to t or 0 ptio wi t ct to 1o of t eo e s ion. Operation ot or t io , by 0 ct Tirtlle or 1ch t co ca 1o 1r i d r ove or t od cts nd to a 11 , ls ate d1ati ct si s rr t ot nutaet � 1o r ela1a tio nt of ore t c oaase the ar ot xes dtr etly ble 1 1 �>).

- - a - C. T. � � 3 :? - 4- r ~ cct t th ope t1on of tha ex t 1 du~ ry - cur of nl � ( Coll ctor or Int . n v. v. l e t eel orp . , G. �� o . L- 248 , Oc � 1 , " 1956. ) ttc io or th t one io by tit oncr 1 b i.liness 1io� 1 c r tb -...... 0 'Y t t ct 1 ort d l.o c t r ~ ~ fore~ t ion. t .,... t l r 1 tc t1 c it �.... " �e 0 t r nt 0 i r u 0 .... c to r le tter ....... t0 ' 0 fl :f'ro � 47 9