Commercial identity test determines sales tax classification of cut-ends as timber, not firewood.

Goods classification for sales tax turned on their commercial identity and how the commodity was generally known in the market and among the public. The Board of Revenue's view that the cut-ends were timber was supported by the admitted facts, including the dealer's use of the wood as raw material for manufacture and the lack of reliable proof that the goods were firewood. A Forest Department certificate was treated as having no significance for tax classification because it did not explain the basis of the distinction or determine the commodity's commercial character. The goods were classified as timber, not firewood.

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Issues: Whether the goods purchased by the dealer were to be classified as timber or firewood for sales tax purposes.

Analysis: The classification depended on the manner in which the commodity was generally known in the market and among the public. The Board of Revenue's finding that the cut-ends were timber was supported by the admitted facts, including the dealer's use of the wood as raw material for manufacture and the absence of reliable proof that the goods were firewood. A certificate from the Forest Department was held to be of no significance for sales tax classification because it did not state the basis on which the distinction was made and did not determine the commodity's commercial identity.

Conclusion: The goods were held to be timber and not firewood, and the appeal failed.

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