Stems or trunks of trees cut into convenient lengths for the purpose of being afterwards manufactured into 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. Pareher, 52 Wis. 393, 9 N. W. 67. And see Haynes v. Hayward, 40 Me. 148; State v. Addington, 121 N. C 538, 27 S. E. 988; Code W. Va. 1899, p. 1071,